AMIT BAJAJ ADVOCATE

Section 8-A of Punjab VAT Act 2005 provides for lump sum schemes for such goods or class of goods or such persons subject to such conditions as may be prescribed by State Government. The provisions of section 8-A are applicable irrespective of anything contained contrary in the other Provisions of Punjab VAT Act.

As a result the Punjab Government has uptill now provided lump sum schemes for Dhaba Owners and for Brick Klin owners. But it is to be noted that these lump sum schemes are optional only. A dealer may or may not choose to pay under lump sum schemes.

The Bihar Human Rights Commission took on the Income Tax Department for violating Human Rights of an asseessee while conducting search and seizure operation. The commission asked the Department to carry on  serach & seizure operations without violating one's basic Human Rights.

In this case the income-tax department conducted search and seizure operations u/s 132 at the premises of the assessee when interrogation & recording of statement was conducted for more than 30 hours and till the odd hours of the night without any break or interval. The assessee filed a complaint alleging violation of human rights. The commission upheld the plea as under: