This Scheme may be called ‘The Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2017.
The Scheme shall apply to the following relevant Acts :-
- The Haryana General Sales Tax Act, 1973 (Haryana Act 20 of 1973) (Repealed).
- The Haryana Value Added Tax Act, 2003 (Haryana Act 6 of 2003).
- The Central Sales Tax Act, 1956 (Central Act 74 of 1956).
- The Haryana Local Area Development Tax Act, 2000 (Haryana Act 13 of 2000) (Repealed).
- The Haryana Tax on Entry of Goods in to Local Areas Act, 2008 (Haryana Act 8 of 2008) (under litigation).
- The Haryana Tax on Luxuries Act, 2007 (Haryana Act 23 of 2007).
- The Punjab Entertainment Duty Act, 1955 (Punjab Act 16 of 1955).
Last date to take benefit in this scheme
A person opting for the Scheme shall apply to the Assessing Authority on or before 28 June, 2017 in Form OTS-1 along-with the proof of full payment of settlement amount payable as per column 3 of table provided in clause 4 of the Scheme.
- Full amount of tax levied or leviable for the period upto 31 March, 2017 under the Acts covered under the Scheme will be paid – No waiver
- 10% of the amount of interest levied or leviable for the period upto 31 March, 2017
under the Acts covered under the Scheme, will be paid – 90% waiver of amount
- (a) 50% of the penalty amount levied for offences of suppression of tax or attempt
to evade tax under the relevant Acts – 50% of the penalty amount.
(b) 25% of the penalty amount for other offences under the relevant Acts – 75% of the penalty amount.
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