The West Bengal Sales Tax - Forms
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FORM 29

Notification under section 45, section 45(1)/46 read with section 65 of the West Bengal Sales Tax Act, 1994.

(See rule 176 sub-rule (1) or rule 178)

..........................................................	(dealer)
.........................................................	(address)

*(a) You, a registered dealer holding certificate of registration No. ......................................... have not furnished return for the *year/*quarter/month ending the ........................ day of ..................................

*(b) I am not satisfied that the return filed by you for the *year/*quarter/*month ending the ........................ day of ................................ is correct and complete ;

*And whereas it appears to me to be necessary to make an assessment under section 45 or section 46 of the West Bengal Sales Tax Act, 1994, in respect of the above mentioned period ;

*(c) And whereas I am satisfied on information which has come into my possession that you have been liable to pay tax under the West Bengal Sales Tax Act, 1994, in respect of the period commencing on .................................... and ending with .......................... but that you have failed to get yourself registered ;

*And whereas it appears to me to be necessary to make an assessment under section 46 of the said Act in respect of the above mentioned period and all subsequent periods ;

You are hereby directed to attend in person or by an agent at (place) ...................... on (date) .................... at (time) ............................ and there to furnish, or there cause to be furnished to explain, at the said time and place the accounts and documents specified for the purpose of such assessment together with any objection which you may to prefer and any evidence you may wish to adduce in support thereof to show cause on that date and at the time in addition to the amount of tax to be assessed on you for the period ............................. to .................................. a penalty not exceeding fifty per centum of the amount should not be imposed on you under sub-section (1) of section 45 of the said Act.

You are also directed to furnish on the aforesaid date a statement of sales supported by declarations in Form Nos. 9, 11, 12, 13 or 14 in respect of your claims for concessional rate of tax as specified in sub-section (2) of section 17 and claims for deduction from gross turnover of sales of goods for determination of taxable turnover of sales referred to in sub-section (3) of section 17 of the Act and your claim for exemption under rules 42, 80 or 81 of the West Bengal Sales Tax Rules, 1995 during the period aforesaid in the proforma as follows :

Proforma for statement of sales supported by declaration in Form Nos. 9, 11, 12, 13 and 14 in respect of claims for exemption/taxation under section 17(2) and 17(3).

Serial No. of Declaration in Form Nos. .................., ............ and .........	Certificate of registration No. of the purchaser	Amount covered by the Forms specified in Column I, which relate to the period under assessment and claimed by the dealer as exempt from tax [Items A and D] below or taxable at lower rates [Items B and C] below
1	2	3
		A	B	C	D
		u/s	u/s	u/s	u/s

		17(3)(a)	17(2)(a)	17(2)(b)	80 and 81
				17(2)(c)
				17(2)(d)
				17(2)(e)
		Rs. P.	Rs. P.	Rs. P.	Rs. P.
		Total
Total amount of sales of goods covered by Schedule II included in the above total under items A and C.
		...........	...........	...........	...........
				.......................
				(Signature of the dealer)
Date ............

*Strike out phrases or paragraphs not applicable

In the event of your failure to comply with this notice, I shall assess under section 45 sub-section (1) of section 45/section 46 of the West Bengal Sales Tax Act, 1994 to the best of my judgement without further reference to you.

	Signature .............................
	Designation .............................
	(Assessing Authority)
Date ...............

Failure without sufficient cause to submit a return as required by sub-section (2) of section 30 or submission of a false return renders a dealer liable to prosecution under section 88 of the Act.

Particulars of accounts and documents required for the year/quarters ending ....................

1.	Cash Book.
2.	Bank Pass Book.
3.	General Ledger.
4.	Personal Ledger.
5.	Journals.
6.	Bill Register (if any).
7.	Counterfoil or copies of Bills and Cash Memo.
8.	Written declaration of purchasing registered dealers where sales are claimed exempt from tax for having been made to such registered dealers.
9.	R/R/Register or copies of B/L etc., in proof of sales to places outside West Bengal.
10.	Documents to support of sales to I.S.D. Railways, Water Transport Administration, etc.
11.	Any other document necessary to prove corrections of turnover of sale and claims for deduction under section 17(3)(a)
12.	A statement classifying sales under section 17(3)(a), if such classification has not been made in Sale Register.
13.	Purchase and Invoice Register.
14.	Stock Register and Ledger.
15.	Trial register.
16.	Trading Account.
17.	Profit and Loss Account.
18.	Balance Sheet.
19.	Registers and documents necessary to prove the correctness of the quantum of the specified purchase price and taxable specified purchase price.