Framing of Default Assessment Orders

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....aming such assessments. These circulars are available on the Department's website. 2. The Authorities are required to frame assessment under Section 9(2) of CST Act, 1956 as soon as the last date for submission of Central Statutory forms through DVAT-51 expires. However, it has been observed that many dealers have not filed all their Statutory Declaration Forms. Accordingly, it has been decided to undertake default assessment in all cases for the year 2008-09 (for tax periods that are not yet time-barred), 2009-10 and 2010-11, where deficiency of forms exists. The default assessments for one dealer should be taken up together for all these years. This process needs to be completed by 31st January, 2013 and hence inordinate adjournments m....

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....ed into. 6. It will be personal responsibility of the concerned assessing authority to ensure that no case is left unassessed where deficiency of statutory forms exist. (Prashant Goyal) Commissioner (VAT) No. F.7/433/Policy-II/VAT/2012/935-942 Date:-03-12-2012 Copy to : 1. All Special/ Addl/Joint Commissioners, Department of Trade and Taxes 2. Addl. Commissioner (System), Trade & Taxes - to ensure that Department intranet, including application software is available 24X7 to Assessing Authorities to complete their work, if required, even on holidays. 3. All Zonal Incharges, Department of Trade & Taxes 4. Deputy Director (Policy), Department of Trade and Taxes. 5. All VATOs / AVATOs, Department of Trade and Taxes....

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....d in (a) for which H forms are attached (Rs.) CST payable due to difference in (a) and (b) Interest payable Sale against H forms claimed in the returns (Rs.) (a) (b) (c) (d) 6. 7. 1 Substituted vide notification no. F.3(2)/Fin(T&E)/2007-08/(iv)/dsfte/353, dated 14.05.2007, w.e.f. 14.05.2007. I forms Sale against I forms claimed in the returns (Rs.) Sale mentioned in (a) for which I forms are attached (Rs.) CST payable due to difference in (a) and (b) Interest payable (a) (b) (c) (d) J forms Sale mentioned in (a) for which J forms are attached (Rs.) CST payable due to difference in (a) and (b) Interest payable Sale against J forms claimed in the returns (Rs.) (a) (b) (c) (d) 8. 9. 10. Grand Total 'A'....