Government of Chhattisgarh grants rebate under Chhattisgarh Motoryan Karadhan Adhiniyam, 1991

Apr 16, 2020 | by Avantis RegTech Legal Research Team


Commercial Compliance

The State Government of Chhattisgarh on March 28, 2020, grants rebate in amount recoverable under Tax, Penalty and Interest as per the provision of Section 15 of the Chhattisgarh Motoryan Karadhan Adhiniyam, 1991, which talks about recovery of tax, under the arrangement of "One Time Settlement" subject to the restrictions and conditions specified herein, as follows, namely:

1)Quarterly and monthly taxpaying vehicles:

a)Full rebate on amount of pending tax imposed on vehicles till March 31, 2013 for the quarterly and monthly taxpaying vehicles.

b)Full rebate on amount of pending penalty and interest imposed on vehicles till March 31, 2013 for the quarterly and monthly taxpaying vehicles.

2)Full rebate on amount of pending penalty imposed from the period of April 01, 2013 to December 31, 2018 for the quarterly taxpaying vehicles. Pending tax and interest imposed on vehicles shall be payable.

3)Monthly taxpaying vehicles:

a)Full rebate on amount of pending penalty imposed from the period of April 01, 2013 to December 31, 2018 for the monthly taxpaying vehicles. Pending tax and interest imposed on vehicles shall be payable;

b)Pending tax and interest shall be payable, If tax, penalty and interest is imposed because of 'wheelbase' for the monthly taxpaying vehicles (passenger vehicles), but Full rebate upto prescribed period of "One Time Settlement" on penalty imposed.

"One Time Settlement" period is from April 01, 2020 till September 30, 2020, for six months. If it is necessary, the "One Time Settlement" may extend for further six months by the Transport Department.

Rebate on penalty stated in point 2 and 3 above is only for period of "One Time Settlement" scheme. After expiration of "One time Settlement" scheme period, full amount including penalty will be recoverable.

[Notification No. F 5-10/VIII-Trans./2020]


Bookmark

Related Updates



Alternate Text

Get updates on the go on RuleZbook Mobile App.