• Amnesty scheme

Sirs, 

I am reproducing the provisions of Circular of Amnesty Scheme :2019 FOR MVAT 

(i) The applicant may avail the benefits towards any tax, interest, penalty or the late fee payable as per any statutory order which pertains to the period ending on or before the 30th June 2017;

(ii) The statutory order includes the assessment order, rectification order, appeal order, order passed by the Tribunal or the Court, or review order or revision order or the Reference pending with the Tribunal or the Court, in case such Reference involves a quantifiable arrears of tax, interest, penalty or late fee. The statutory order has been defined under section 2(1)(o) of the Ordinance.

(iii)The applicant may settle the demand raised as per any statutory orders that are passed on or after the 1st April 2019 but on or before the 15th July 2019. In other words, the statutory orders that are passed after the 15th July 2019 the benefits under the Ordinance shall NOT be available. Therefore, the tax payer should bear this in mind.

7) “Statutory order” [section 2(1)(o)]: Any order passed under the Relevant Act raising the demand of tax, interest, penalty or late fee payable by the applicant.


THOUGH THE CIRCULAR IS CLEAR 

However to be more clear and confident I want to ask following question :- 

(1)	The Assessing Officer has passed Order and raised demand of Rs. Say 1000/- tax

(2)	Party filed Appeal against that Order 

(3)	The Next fixed for final Order is [deleted] 

(4)	Suppose Appealing Authority partly allows Appeal and pass Order and reduce demand from Rs.1000/- to Rs.500/- and raises demand for Rs. 500/- 

Then in such circumstances the Order will be passed on [deleted] 

So Question is that 

Whether the Party will be eligible for Amnesty Scheme for Rs.500/- in view of the above Provisions of Amnesty Scheme ?

Please guide

HARIOM