The West Bengal Sales Tax Rules, 1995
Chapter XIII - Part I : Assessment of tax, imposition of penalty for default in furnishing returns, determination of interest and determination of tax payable by casual traders

178. Notice to the dealers for hearing for the purpose of assessment of tax and imposition of penalty

(1) Where it appears necessary to the appropriate assessing authority to make an assessment under sub-section (1) of section 45 or section 46 in respect of a dealer for a year, comprising period or periods or any period, such assessing authority shall serve a notice in Form 29 upon a dealer directing him to appear before him in person or through his authorised agent on the date and at the time specified in such notice for compliance of the requirements of sub-rule (3) and sub-rule (4) for the purpose of assessment of tax in respect of the aforesaid period or periods and imposition of penalty under sub-section (1) of Section 45.

(2) In the notice referred to in sub-rule (1), the date of hearing shall be fixed ordinarily not before twenty days from the date of issue of such notice.

(2A) Where it appears necessary to make assessment under sub-section (2) of section 45, the appropriate assessing authority shall serve a notice in Form 29A upon the dealer fixing the date of hearing ordinarily not before ten days from the date of issue of such notice and directing him to appear before such assessing authority in person or through his authorised agent on the date and at the time specified in such notice for compliance of the requirements of sub-rule (3) and sub-rule (4) for the purpose of assessment of tax and imposition of penalty in respect of the return period referred to in sub-section (2) of that section.

(3) The appropriate assessing authority shall, in the notice referred to in sub-rule (1) or sub-rule (2A) require the dealer -

[a] to produce the books of account and other accounts referred to in section 62 in respect of the period under assessment,

[b] to furnish documents required to be maintained and furnished under the provisions of the Act and rules made thereunder claiming exemption from payment of tax and lower rate of tax payable by him,

[c] to furnish any other information relating to assessment of tax, and

to explain the books of account, other accounts, documents or information referred to in clause (a), clause (b) or clause (c) on the date and at the time specified in the said notice.

(4) In addition to the accounts and documents referred to in sub-rule (3), a dealer, if he so wishes, may produce such evidence or documents as he thinks necessary in support thereof or to substantiate his claim preferred in his returns or to support any objection he wishes to prefer.