FORM 28

Notice for showing cause against holding a person liable to pay tax and determination of tax under section 11

(See rule 188(1))

To

WHEREAS it has come to my notice that you have *brought goods into West Bengal/procured goods referred to in clause (6) of section 2 of the West Bengal Sales Tax Act, 1994 (as described below), for sale;

AND WHEREAS you have no fixed place of business in West Bengal;

AND WHEREAS I have information that you have made sales of such goods in West Bengal;

NOW, THEREFORE, after taking into consideration the following fact ................ (additional facts, if any, to be recorded) I have reason to believe that you are liable to pay tax under section 11 in respect of the goods sold by you in West Bengal;

AND WHEREAS it appears necessary to me to determine the tax payable by you under section 11 in terms of rule 188.

You are hereby directed to attend in person or through an agent at (place) ................................... on (date) ............................. at (time) ......................... and to furnish documents and evidence to explain why you will not be held liable to pay tax under section 11 together with any objection which you may wish to prefer and any evidence you wish to adduce in support of the objection against the proposed action.

In the event of your failure to comply with this notice, I shall determine the amount of tax payable by you under section 11 in terms of rule 188 to the best of my judgement without further reference to you.