General
circular No. N-1-2011 / spl. 31 - 60 dated
: 17.5.2011on Entry Tax deferment issued by Excise & Taxation department,
Punjab in pursuance of orders of Punjab & Haryana High Court has been amended.
The
circular has changed the format of quarterly statement of deferment claimed
from entry tax to be filed by the persons claiming deferment from the entry
tax.
This
quarterly statement is in the form of Affidavit. Earlier quarterly statements
were accepted by Department in only a certificate format.
However the new statement of entry tax states
at the end “That, I have furnished an affidavit along with all the
quarterly returns for the financial year 2011-12 and also for the 1st
two quarters of the Financial year 2012-13.”
Whereas
the affidavit in the form of statement was never requisitioned by the
department during 2011-12 or during first two quartars of 2012-13.
The
new statement also provides “That, being
‘Similarly placed as Bhushan Power and Steel Ltd.’,I have filed a statement in
the form of an affidavit before the Hon’ble High Court (Punjab and Haryana) as
ordered in the CWP No. 15378 of 2008.”
Persons
claiming deferment from payment of entry tax donot file any affidavit before
High Court but they file it before concerned AETC of their district. So there
seems to be technical flaw in the language of the new statement.
The amended circular is as under:
GENERAL CIRCULAR
REGARDING PUNJAB ENTRY OF GOODS INTO LOCAL AREAS ACT, 2000, PUNJAB
( N-1-2011 / spl. 31 - 60 dated : 17.5.2011 )
In partial modification of the
circular No: N-1-2011 / spl. 1-30 dated 29th April, 2011, instead of the
indemnity bond mentioned in that circular, a quarterly statement in the form of
affidavit containing the requisite particulars shall be filed before the
Assistant Excise and Taxation Commissioner, Incharge of the District, where the
importer is registered and shall be filed by the last date for filing of each
quarterly return. The concerned persons/dealers need not deposit the indemnity
bond alongwith each transaction at the ICC of the entry point, as it was
mentioned in the earlier circular.
(A. Venu Prasad)
Excise and Taxation Commissioner,
Punjab
Copy to,-
1. The
Director (Investigation) Punjab
2. All
the Deputy Excise & Taxation Commissioners in the State
3. All
the Assistant Excise & Taxation Commissioners in the State
4. All
the Officers Incharge of the ICC's in the State
Quarterly statement (in the form of an
affidavit duly notarized by an authorized Notary/Oath Commissioner or attested
by an Executive Magistrate).
To be mandatorily filed by an Importer,
registered under the Punjab Value Added Tax
Act, 2005 (Ref. CWP No. 15378 of 2008)
AFFIDAVIT
It
is certified that, I am a registered person under the PVAT Act, 2005.
That,
I am a regular importer of goods subject to entry tax in the state of Punjab .
That,
I do fall in the category of “Similarly
placed person” as referred to by the Hon’ble High Court (Punjab &
Haryana) in CWP No. 18609 of 2007, 578,
1670,3342,5537,6705,7099,11542,16081,18991,19001 of 2008, 5362, 9237, 9906, and
10334, 15493, 21494 of 2010, 6064, 6066 and 6379 of 2011.
That,
being ‘Similarly placed as Bhushan Power and Steel Ltd.’, I have filed a statement in the
form of an affidavit before the Hon’ble High Court (Punjab and Haryana) as
ordered in the CWP No. 15378 of 2008.
That,
during the quarter (Oct.-Dec.2012):-
I
have imported goods into the state of Punjab
which are subject to tax as per the provisions of “Entry of Goods into Local
Area Act, 2000”. The details of all individual transactions are given below in
the following tabular format:-
Sr. No.
|
Name of the
taxable person
|
TIN No.
|
No. of the ward where
the taxable person is registered
|
Name of the
commodity
|
Description of
the commodity
|
Name of the
Entry ICC
|
Invoice No.
& date
|
Goods receipt
No.
|
Total value of
goods imported.
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
|
That,
I have furnished an affidavit along with all the quarterly returns for the
financial year 2011-12 and also for the 1st two quarters of the
Financial year 2012-13.
Authorized signatory of the
concern:___________________________________
Name of the taxable person
________________________
Address of the taxable person ________________________
TIN of the taxable person ________________________
No. of the Ward of the taxable person ________________________
Mobile No. ________________________
Email ID. ________________________
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