FORM 49

Notice calling for objection against imposition of penalty under section 38(5) of the West Bengal Sales Tax Act, 1994

[See rule 235(1)]

To

...................................(name)

....................................(designation)

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

WHEREAS it appears that you, being the person responsible for paying an amount to............................for execution of a works contract referred to in section 15,-

*(a) have failed to make deduction of an amount towards tax equal to two per centum of the sum of Rs. .................... (in figures) (Rupees .............................) (in words) paid to such dealer and thereby contravened the provisions of sub-section (1) of section 38 ;

*(b) have failed to deposit the sum of Rs. .......................(in figures) (Rupees ....................) (in words) deducted from the payment to such dealer under sub-section (1) of section 38 into a Government Treasury or the Reserve Bank of India within the prescribed time and thereby contravened the provisions of sub-section (2) of section 38 ;

*(c) have failed to issue certificate to such dealer confirming deposit of the sum, deducted from the payment to him, into a Government Treasury or the Reserve Bank of India and to send a copy thereof to the Commissioner and thereby contravened the provision of sub-section (3) of section 38;

AND WHEREAS it is necessary to impose on you a penalty under section 38(5) for contravention of the provisions as mentioned above.

You are hereby directed to attend in person or by an agent at (place) ............... on (date) ...............at (time) .................. and to show cause and produce evidence why a penalty, not exceeding Rs. ...................(in figures) (Rupees........................) (in words), shall not be imposed on you under section 38(5).

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

Gist of the order proposed to be passed against you is as follows :-

* Strike out whichever is not applicable