Tax dues definition clarifies scope of unpaid tax liabilities and administrative roles under the compliance scheme. The Scheme defines the scope of administration and liable persons, designates administering officers, and centrally defines Tax dues to include unpaid or partly paid taxes for specified historical periods under the listed Delhi and central tax laws, including amounts assessed by notice or order even if pending in objection, appeal, or judicial review, while excluding penalty notices unrelated to tax deficiency; undefined terms adopt meanings from the relevant Acts and rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax dues definition clarifies scope of unpaid tax liabilities and administrative roles under the compliance scheme.
The Scheme defines the scope of administration and liable persons, designates administering officers, and centrally defines Tax dues to include unpaid or partly paid taxes for specified historical periods under the listed Delhi and central tax laws, including amounts assessed by notice or order even if pending in objection, appeal, or judicial review, while excluding penalty notices unrelated to tax deficiency; undefined terms adopt meanings from the relevant Acts and rules.
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