FORM 29B

Notice for imposition of penalty under section 46A(5) of the West Bengal Sales Tax Act,1994

[See rule 181E(1)]

To

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

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

WHEREAS your assessment in respect of the *year/quarter(s)/month(s) ending on ................................. day of ......................................., which was deemed to have been made in accordance with the provision of sub-section (1) of section 46A of the West Bengal Sales Tax Act, 1994, was reopened under sub-section (2)/sub-section (4) of that section ;

AND WHEREAS upon an assessment made afresh under sub-section (1) of section 45, you have been found liable to pay an additional tax amounting to Rs. ....................................... (in figures) (Rupees ...........................................................) (in words) in respect of the *year/quarter(s)/month(s) ending on .......................... day of ................................. ;

AND WHEREAS it appears necessary to levy on you a penalty under sub-section (5) of section 46A of the said Act amounting to Rs. .................................................................. (in figures) (Rupees ................................................) (in words) ;

YOU ARE HEREBY directed to attend in person or by an agent at ............................ (place) on ............................ (date) at ........................................ (time) and to show cause why a penalty of not less than twice but not exceeding thrice the amount of Rs. .............................................. (in figures) (Rupees ..........................) (in words), should not be levied on you under sub-section (5) of section 46A of the said Act.

In the event of your failure to comply with this notice, the penalty as indicated above shall be levied without further reference to you.

* Strike out which is inapplicable.