(1) If returns are furnished together with receipts showing payment of tax under section 30 by the registered dealers in respect of all the periods of a year and it appears to the Commissioner from the returns furnished by each of the dealers that the gross turnover of sales made by each of such dealers for such year does not exceed seventy-five lakh rupees, such dealers shall form a class and shall, notwithstanding anything contained in section 45, be eligible for selection for assessment of tax under sub-section (1) of that section on a random basis:

PROVIDED that the provisions of this sub-section shall not apply to any registered dealer,-

(a) if assessment of tax payable by such dealer has not been made under sub-section (1) of section 45 for two consecutive years, or

(aa) if assessment of tax payable by such dealer has not been made for three consecutive years taking into consideration such assessment made under this Act as well as under the Bengal Finance (Sales Tax) Act, 1941, or the West Bengal Sales Tax Act, 1954, since repealed under sub-section (1) of section 106, or

(b) if any accounts, registers or document have been seized under section 66 from him during the period of three years immediately preceding the year of such selection, or

(bb) if any accounts, registers or documents have been seized under this Act or under any of the Acts referred to in sub-section (1) of section 106 from him during the period of three years immediately preceding the year of such selection, or

(c) if he is eligible for composition of tax payable by him under section 30A.

PROVIDED FURTHER that the provisions of this sub-section shall not apply to any registered dealer of such class of business or trade, or any registered dealer who deals in such class or classes of goods, as the State Government may, by notification, specify.

(2) If it appears to the Commissioner that the gross turnover of sales made by each of the dealers of the class referred to in sub-section (1) for all the periods of a year does not excesed seventy-five lakh rupees and each of them is eligible for selection, the Commissioner may, select on a random basis in such manner and within such time as may be prescribed such percentage of such dealers as may be prescribed for assessment of the tax due from each of such dealers for all the periods of a year under sub-section (1) of section 45.

(3) The Commissioner shall not proceed to make assessment of tax due from the registered dealers, other than those selected under sub-section (2), for assessment under sub-section (1) of section 45 in respect of all the periods of the year referred to in sub-section (2):

PROVIDED that where the Commissioner has information that-

(a) the gross turnover of sales furnished by a registered dealer in his returns for all or any of the periods of such year is not correct, or

(b) all or any of the declarations referred to in the provisos to sub-section (2), or in sub-section (2A), of section 17, and required to be furnished by such dealer in support of his claim for concessional rate of tax specified in sub-section (2) or sub-section (2A) of that section, as preferred by him in his returns for all or any of the periods of such year, have not been received by him, or

(c) all or any of the declarations referred to in clause (a) of sub-section (3) of section 17, and required to be furnished in support of his claim for deduction under clause (a) of sub-section (3) of that section, as preferred by him in his returns for all or any of the periods of such year, have not been received by him, or

(d) such documentary evidence as is required to be furnished by such dealer in support of his claims for deduction under sub-clause (i), sub-clause (iii), sub-clause (iv), sub-clause (v), sub-clause (viii), sub-clause (ix) or sub-clause (x) of clause (a) of sub-section (3) of section 17 as preferred in his returns for all, or any of, the periods of such year, cannot be furnished or produced by him,

the Commissioner shall, notwithstanding the provisions of section 48, proceed to assess to the best of his judgment the amount of tax due from such dealer under section 45 after giving such dealer an opportunity of being heard at any time before the expiry of six years from the end of the year in respect of which or part of which assessment is made:

PROVIDED FURTHER that any person appointed under sub-section (1) of section 3 to assist the Commissioner to whom the power to make assessment under section 45 has been delegated by the Commissioner shall not proceed to assess under that section after the expiry of the period referred to in sub-section (1), or sub-section (2), of section 48 unless such person obtains sanction of the Commissioner in writing for making assessment of such period within six years referred to in the first proviso.

PROVIDED ALSO that where a registered dealer of the class referred to in sub-section (1), other than a dealer selected under sub-section (2) for assessment under sub-section (1) of section 45, brings to the notice of the Commissioner in writing ordinarily within three months after such registered dealer comes to know that he was not selected for assessment under sub-section (1) of section 45, in respect of any year referred to in this sub-section, and due to his error in fact or in law an amount of tax has been paid by him in excess of what was payable by him during any return period relating to such year, and requests the Commissioner for making assessment under sub-section (1) of section 45 in respect of such year, the Commissioner may, if he is satisfied on the grounds adduced by such registered dealer for making such assessment, proceed to make assessment in respect of such year before the expiry of the period of limitation provided in sub-section (1), or sub-section (2), of section 48.