https://www.taxtmi.com/acts?id=18124 The Commissioner may serve a show-cause notice where he records reasons to believe a declaration under the Scheme was false in material particulars, subject to a one-year limitation. If satisfied the declaration was substantially false, he shall, within a prescribed short period after notice, assess tax and levy penalty as if no declaration had been made, allowing credit for tax paid under the Scheme, and may initiate proceedings for furnishing a false declaration. en-us Mon, 23 Sep 2013 16:32:24 +0530 Mon, 23 Sep 2013 16:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18124 The Commissioner may serve a show-cause notice where he records reasons to believe a declaration under the Scheme was false in material particulars, subject to a one-year limitation. If satisfied the declaration was substantially false, he shall, within a prescribed short period after notice, assess tax and levy penalty as if no declaration had been made, allowing credit for tax paid under the Scheme, and may initiate proceedings for furnishing a false declaration. Act-Rules VAT - Delhi Mon, 23 Sep 2013 16:32:24 +0530 https://www.taxtmi.com/acts?id=18124