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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

183. Determination of interest payable for delayed payment or non-payment of tax payable before assessment when no return has been furnished

Where the appropriate assessing authority is satisfied -

    [a] that a dealer has failed to furnish a return in respect of any period before the assessment under section 45 for such period,

    [b] on completion of such assessment, that the said dealer has not paid full amount of tax payable for such period by the prescribed date for furnishing the return,

and is liable to pay interest under sub-section (2) of section 31 in respect of such period, such authority shall determine under sub-section (1) of section 49 the interest payable at the time of assessment under section 45 for such period.