https://www.taxtmi.com/caselaws?id=273843 Section 41AA of the Gujarat Sales Tax Act, 1969 created a one-time amnesty scheme that operated notwithstanding ordinary scrutiny under Section 41. Where the assessee satisfied the statutory conditions and made the prescribed additional payment, the deemed assessment took effect automatically. The specified disqualifications under Section 41AA(3) were limited to prior impounding or seizure of books, registers or documents, or the availing of incentive benefits. The revisional power under Section 67 could correct action contrary to statute, but it could not be used to defeat the scheme by relying on later search material. It also could not be used to make the assessment and impose penalty directly in revision. en-us Thu, 08 Mar 2018 00:00:00 +0530 Fri, 12 Apr 2019 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273843 Section 41AA of the Gujarat Sales Tax Act, 1969 created a one-time amnesty scheme that operated notwithstanding ordinary scrutiny under Section 41. Where the assessee satisfied the statutory conditions and made the prescribed additional payment, the deemed assessment took effect automatically. The specified disqualifications under Section 41AA(3) were limited to prior impounding or seizure of books, registers or documents, or the availing of incentive benefits. The revisional power under Section 67 could correct action contrary to statute, but it could not be used to defeat the scheme by relying on later search material. It also could not be used to make the assessment and impose penalty directly in revision. Case-Laws VAT and Sales Tax Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273843