The West Bengal Sales Tax Act, 1994
Chapter VIII : MAINTENANCE, PRODUCTION AND INSPECTION OF ACCOUNTS; SEARCH AND SEIZURE OF ACCOUNTS; MEASURES TO REGULATE TRANSPORT OF GOODS; CHECKPOSTS; SEIZURE OF GOODS; IMPOSITION OF PENALTY; DISPOSAL OF SEIZED GOODS, ETC.

76. Penalty for concealment of sales and for furnishing of incorrect particulars of sales and purchases

(1) Where-

(a) a dealer has concealed any sales or any particulars thereof, or

(b) a dealer, being a registered dealer or a dealer required by the Commissioner to furnish return under sub-section (3) of section 30, has furnished incorrect statement of his turnover of sales or purchases or incorrect particulars of such sales or purchases in the return furnished by him under sub-section (2) of that section or otherwise,

with intent to reduce the amount of tax payable by him, the Commissioner may, after giving such dealer a reasonable opportunity of being heard, by an order in writing direct that he shall, in addition to any tax levied or penalty imposed under this Act, pay, by way of penalty, a sum, not less than one and a half times but not exceeding thrice the amount of tax which would have been avoided by him if such concealed sales or purchases or particulars thereof or incorrect statement of his turnover of sales or purchases or incorrect particulars of such sales or purchases were not detected or taken into account or if turnover of sales or particulars of sales furnished in returns or shown in the books of account were accepted as correct, as the case may be, in making an assessment or passing any order upon appeal, revision or review under this Act.

EXPLANATION.- In this sub-section, the expression "tax levied" shall include the amount of tax determined afresh by an order passed upon appeal, revision or review, or by any order of assessment consequent upon such appeal, revision or review, under this Act.

(2) Any penalty imposed under sub-section (1) shall be paid by the dealer into a Government Treasury or the Reserve Bank of India by such date as may be specified by the Commissioner in a notice issued for the purpose, and the date to be so specified shall not be less than fifteen days from the date of such notice :

PROVIDED that the Commissioner may, for reasons to be recorded in writing, extend the date of such payment or allow the dealer to pay the penalty imposed in such number of installment as the Commissioner may determine.

(3) Any amount of penalty that remains unpaid after the date specified in the notice referred to in sub-section (2) or, where such date has been extended under the proviso to that sub-section, after the expiry of the extended time, shall be recoverable in accordance with the provisions of section 52.