The West Bengal Sales Tax - Forms
-

FORM 29A

(See sub-rule (2A) of rule 178)

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

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

Whereas-

(a) You are a registered dealer holding certificate of registration No. .....................

(b) upon search or seizure of the accounts/registers/documents/goods or upon enquiry or information received. I have reasons to believe that with a view to evading/avoiding payment of tax,-

(i)	you have not accounted for turnover of sales of goods/purchases of goods as appears from such accounts/registers/documents in your books of accounts, or
(ii)	you have not shown such turnover of sales of goods/purchase of goods in the return/returns furnished by you under section 30 in respect of the return period/periods ...................

And whereas it appears to me necessary to make an assessment under sub-section (2) of section 45 in respect of the above-mentioned period or 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 caused to be furnished and to explain, at the said time and place the accounts, registers and documents specified below for the purpose of such assessment together with any objection which you may wish to prefer.

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 (2), or sub-section (2A) of section 17 and claims for deduction from gross turnover of sales of goods for determination of the taxable turnover of sales referred to in sub-section (3) of section 17 and your claim for exemption under rule 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 declarations in Form Nos. 9, 11, 12, 13 and 14 in respect of claims for exemption/taxation under section 17(2) and section 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 .................................

Note : * Strike out phrases or paragraphs not applicable

In the event of your failure to comply with this notice, I shall assess under sub-section (2) 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 ...................
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.

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 Memorandum.
8.	Written declaration of purchasing registered dealers where sales are claimed exempt from tax for having been made to such registered dealers.
9.	Railway Receipt Register or copies of Bill of Lading etc., in proof of sales to places outside West Bengal.
10.	Documents in support of sales to Government Departments, 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 Balance.
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.