FORM 32

Order of determination of tax on purchases payable by casual trader under section 14 of the West Bengal Sales Tax Act, 1994 and notice of demand for payment of such tax.

(See rule 189)

To

.......................................

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

Whereas it has come to my notice that you are *holding stock of goods/transporting goods (details of such goods are mentioned below) :

And whereas you have no fixed place of business in West Bengal and you have failed to produce any documentary evidence to prove that you have purchased or procured such goods, in West Bengal from a registered dealer or, from any person outside West Bengal or you have failed to disclose the name of the consignor or the consignee referred to in clause (6) of section 2 ;

And whereas from the documents produced by you it appears that such goods are purchased by you in West Bengal from a person, other than a registered dealer, and you are liable ;

And whereas the documents that you have produced against the levy of the aforesaid tax are not acceptable to me.

Now, therefore, after taking into consideration the foregoing facts and the documents made available to me, (additional fact, if any, to be recorded) .....................

I am satisfied that -

*(i) you are not liable to pay tax ;

*(ii) such goods have been purchased by you in West Bengal from a person or a dealer not registered under the West Bengal Sales Tax Act, 1994 ;

*(iii) you are liable to pay tax on your purchases of such goods under section 14 of the Act ; and I, therefore, determine tax under section 14 of the West Bengal Sales Tax Act, 1994, due from you, details whereof are given below :

You are directed to deposit the aforesaid amount of tax into Government Treasury at ....................... (specify the address)/Reserve Bank of India at Calcutta, or

Pay the aforesaid amount of tax in the office of the *Assistant Commissioner/ Commercial Tax Officer, ................................. Charge/Section/Checkpost at .......................... (specify the address) against a receipt in DCR Form No. ......................... on or before ..................... (specify the date)

In case you deposit the aforesaid amount of tax into a Government Treasury/ Reserve Bank of India, you are further directed to produce before me a copy of receipted *challan duly signed as proof of payment of such tax by ............................. (specify the date)

* Strike out whichever is not applicable

** Where purchase price is not ascertainable from the documents made available, the purchase price may be estimated to the best of the judgement of the authority passing the order.