DEMO|
Skip Navigation Links
Section
|
Rules
|
79 Evidence in support of inter state despatches from West Bengal
85 Time limit for furnishing declarations or certificate before the assessing authority
3 Restrictions and Conditions subject to which power to be delegated by Commissioner
106 Payment of tax due after assessment which is in excess of the amount eligible for deferment
107 Period to which deferment of tax due on assessment relates
119 Payment of tax due after assessment which is in excess of the amount eligible for deferment
120 Period to which deferment of assessed tax relates
178 Notice to the dealers for hearing for the purpose of assessment of tax and imposition of penalty
179 Hearing of the dealers for assessment and passing of assessment orders
181 Demand notice for the amount of tax and penalty due from dealers
181A Condition and manner of selection of registered dealers for assessment in certain cases
181B Assessment under sub-section (1) of section 45 as per provisions contained in the third proviso to sub-section (3) of section 45A
181D Manner and procedure for reopening of deemed assessment under sub-section (2), or sub-section (4), of section 46A
182 Determination of interest payable for delayed payment or non-payment of tax payable as per return furnished
183 Determination of interest payable for delayed payment or non-payment of tax payable before assessment when no return has been furnished
184 Determination of interest payable by a dealer for delayed payment or non-payment assessed amount of tax
185 Determination of interest payable by a dealer for delayed or non-payment of deferred tax that became payable
191 Copy of certain orders to be sent to the dealers, casual traders etc by the assessing authority
259 Constitution of Benches for hearing of applications for revision
269 Manner of realisation, refund or recovery of penalty not provided elsewhere in the rules
Scroll up
Scroll down

The West Bengal Sales Tax Act, 1994
Chapter VII : ASSESSMENT OF TAX, IMPOSITION OF PENALTY, PAYMENT, COLLECTION AND RECOVERY OF TAX, INTEREST AND PENALTY AND REFUND OF TAX, INTEREST AND PENALTY

45. Assessment of tax payable by registered dealers

(1) If no returns are furnished by a registered dealer in respect of any period by the prescribed date, or if the Commissioner is not satisfied that the returns furnished are correct and complete, the Commissioner shall proceed in such manner as may be prescribed to assess to the best of his judgement the amount of tax due from the dealer and, in making such assessment, shall give the dealer a reasonable opportunity of being heard ; and in the case of failure by a registered dealer to furnish in respect of any period a return accompanied by a receipt from a Government Treasury or the Reserve Bank of India, as required under sub-section (4) of section 30, by the prescribed date, the Commissioner may, if he is satisfied that the default was made without reasonable cause, direct that the dealer shall pay by way of penalty, in addition to the amount of tax so assessed, a sum not exceeding one and a half times that amount :

(2) Where upon search or seizure of any accounts, registers or documents, or of any goods of a dealer registered under this Act, or upon enquiry or information received or upon verification of return under sub-section (7) of section 30, the Commissioner has reasons to believe that the dealer has not accounted for the turnover of sales of goods or purchases of goods as appear from such accounts, registers or documents in the books of accounts referred to in section 62, or has not shown such turnover in his return furnished under section 30, in respect of any return period or has furnished incorrect statement of his turnover of sales or turnover of purchases or incorrect particular of his sales or purchases in any return, the Commissioner shall, notwithstanding anything contained in sub-section (1), proceed in such manner as may be prescribed to assess to the best of his judgement the amount of tax payable by the dealer in respect of such return period, after giving the dealer a reasonable opportunity of being heard and direct such dealer to pay the amount of tax so assessed in such manner and by such date as may be prescribed ; and in the case of failure by a registered dealer to furnish in respect of any such period a return accompanied by a receipt from a Government Treasury or the Reserve Bank of India, as required under sub-section (4) of section 30, by the prescribed date, the Commissioner may, if he is satisfied that the default was made without reasonable cause, direct that the dealer shall pay by way of penalty in addition to the amount of tax so assessed, a sum not exceeding one and a half times that amount.

(3) No penalty under sub-section (1) or sub-section (2) shall be imposed in respect of the same fact for which a prosecution under clause (b) of sub-section (1) of section 88 has been instituted and no prosecution would lie vice versa.

(4) If interest is payable in terms of section 31 in respect of any period, penalty under sub-section (1) or sub-section (2) for failure to furnish a return by the prescribed date for such period shall not exceed fifty per centum of the amount of tax so assessed.