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

179. Hearing of the dealers for assessment and passing of assessment orders

(1) The appropriate assessing authority shall, while hearing a dealer on the date specified in the notice referred to in sub-rule (1) or sub-rule (2A) of rule 178 or any date to which hearing is adjourned for making an assessment of tax payable by him-

[a] consider the objection, if any, preferred by such dealer and examine the evidence produced in support thereof, and

[b] examine the accounts, documents or and other evidence referred to in sub-rule (3) or sub-rule (4) of rule 178.

(2) In course of hearing of a dealer, the appropriate assessing authority may-

[a] examine such records, registers or documents which are required to be maintained by a dealer under the Act or rules made there under, and take assistance of the Assistant Commercial Tax Officer for examination of documents, like declaration forms or way bills, if the said assessing authority considers it necessary to take such assistance or

[b] call for such information or evidence from the dealer or any person as deemed necessary for such assessment.

[c] make such enquiry as is deemed fit for the purpose of such assessment.

(3) The appropriate assessing authority shall, after hearing the dealer in the manner referred to in sub-rule (1) and sub-rule (2) or sub-rule (2A), assess to the best of his judgment the amount of tax payable by a dealer or in respect of any return period or periods as the case may be, and impose penalty under sub-section (1) or sub-section (2) of section 45, if any, by an order in writing, for reasons to be recorded therein.