RST Rules 8CChapter II · Assessing Authorities, Appellate Authorities, their Appointment and Jurisdiction

Section 8C · Power and Authority of the Settlement Board

(1)

The Settlement Board shall entertain applications to resolve the dispute relating to outstanding demand of tax, or arrears of tax, interest or penalty payable under the Rajasthan Sales Tax Act, 1954, Rajasthan Sales Tax Act, 1994 or the Central Sales Tax Act, 1956, on fulfilment of the following conditions, namely:-

(i)

There shall be an outstanding demand of tax, interest or penalty in dispute in any appeal, revision, writ or any suit pending before any competent authority or court such as the Supreme Court, High Court, Tax Board. Board of Revenue, Dy. Commissioner (Appeals), or any Civil or Criminal Courts within the State or outside the State;

(ii)

The outstanding demand of tax, or arrears of tax, interest or penalty shall not be less than rupees one lac for each order;

(iii)

That at least a period of three years shall have expired from the date of creation of such dispute of tax, or arrears of tax or interest or penalty.

Explanation. - (i) Tax shall mean tax by whatever name called, payable by the dealer or person under the Rajasthan Sales Tax Act, 1954, Rajasthan Sales Tax Act, 1994 or the Central Sales Tax Act, 1956 but does not include the tax collected or charged;

(ii)Penalty shall mean penalty imposed on a dealer or person under the Acts referred to in (i) above; and

(iii)Interest payable by a dealer or person under the Acts referred to in (i) above, as determined for delayed payment or non payment of tax.

(2)

An application in duplicate along with an affidavit, in support of assertions made for settlement of dispute shall be submitted to the Settlement Board by a dealer or person or legal heir, successor, assignee or nominee of such dealer or person. The applicant shall make separate applications for each order.

(3)

Every such application shall be accompanied with a proof of deposit of fee of rupees five thousand and also proof of withdrawal of appeal, revision, writ or any other pending proceedings.

(4)

On receipt of an application, the Settlement Board shall send a copy thereof to the assessing authority or the officer concerned and to call upon to furnish the relevant records along with its comments. The assessing authority or the officer concerned shall submit the comments and records within fifteen days from the receipt of such requisition and shall not proceed to recover such amount till the matter is pending before the Settlement Board.

(5)

The Settlement Board, after verifying the facts of the case and the record, shall issue a notice, to the applicant to appear before it.

(6)

The Settlement Board shall adopt summary procedure for the disposal of the cases and the Advocates or the Tax Consultants, unless specially permitted by the Board under exceptional circumstances recorded in writing, shall not appear in any proceedings before it.

(7)

The Settlement Board shall not interpret the Sales Taxes Laws and applicability of tax, penalty or interest while settling the disputes.

(8)

The Settlement Board shall, after giving an opportunity of being heard to the applicant and also to the assessing authority or the officer concerned or such officer as may be authorized by the Commissioner and after having examined the records, determine by an order in writing an amount to be deposited by the applicant in lieu of outstanding demand of tax. or arrears of tax, interest or penalty in dispute for settlement and send a copy thereof to the applicant, the assessing authority or officer concerned and the Commissioner, Commercial Taxes.

(9)

The Order of the Settlement Board passed under sub-rule (8) shall be by majority and it shall be final and shall not be called in question in any civil court or any other authority.

(10)

The Settlement Board shall, as far as possible, decide the application within a period of six months from the date of its filing and if a case is adjourned thereafter, the reasons shall be recorded in writing for each of such adjournment.

(11)

The amount determined in lieu of outstanding demand of tax. or arrears of tax, interest or penalty in dispute shall be deposited within 30 days into a Government Treasury or a Bank authorized to receive money prescribed for deposit of tax under the Act after the order has become conclusive and final.

(12)

In case the applicant fails to deposit the amount determined by the Settlement board in the stipulated period, the whole of the outstanding demand shall be recoverable forthwith.

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