The Governor of Himachal Pradesh vide Notification No. EXN-F-(10)-15/2024 dated January 18, 2025, notifies procedure for the ‘Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025’.
Objective and Scope: The Scheme aims to resolve legacy tax disputes related to subsumed and non-subsumed enactments by allowing taxpayers to settle pending assessments, additional demands, and related liabilities (tax, penalty, interest). It is valid for three months from the date of notification in the Himachal Pradesh e-Gazette.
Eligibility and Ineligibility: Taxpayers with pending assessments or additional demands can file a declaration to settle their cases. However, taxpayers involved in criminal proceedings, those with unresolved appeals, or cases requiring statutory forms for concessional tax rates are ineligible.
Settlement Fee Calculation: Settlement fees vary based on the taxpayer’s compliance with return filing and tax payments. For subsumed enactments, fees range from 10% to 110% of tax amounts, depending on the compliance status. For non-subsumed enactments, fees are calculated based on delayed payments or returns.
Discharge Certificate and Legal Implications: A discharge certificate issued upon settlement is conclusive and grants immunity from further tax liability, prosecution, or reopening of the settled matter. However, false declarations or errors can lead to revocation within one year.
Administrative Oversight: The Scheme provides for appellate authorities, powers of revision for the Commissioner, and scrutiny of cases post-closure. Guidelines, procedural orders, and protections for officers involved in the implementation are also specified.
The Complete Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/01/hpNoti1801-vat.pdf
