FORM 51

Notice calling for objections against imposition of penalty under *section 76/*section 77/*section 78 of the West Bengal Sales Tax Act, 1994.

[See rule 236, rule 237, rule 238]

To

........................................................(dealer/undertaking)

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

Certificate of Registration No. (if any) ........................

Whereas it appears that-

*(1) *(a) you have concealed the *following sales/ the particulars of the following sales during the *year/quarter/month ended....................

(b) you have furnished incorrect statements of your turnover of sales or incorrect particulars of your sales in the return furnished by you under section 30, or .................... as noted below :-

*(2) you after purchasing the goods, namely :-

..................................for any of the purposes referred to in clause (a), clause (b), clause (c), clause (d), clause (e) of sub-section (ii) of clause (a) of sub-section (3) of section 17, made use of the same for any other purpose ;

*(3) you have furnished a declaration referred to in the first proviso or the second proviso to sub-section (2) or in the proviso to sub-clause (ii) of clause (a) of sub-section (3) of section 17-

*(a) in respect of sales to you of the goods namely.......................... being goods of a class not specified at the time of the sale in the certificate of registration granted to you under section 26 ;

*(b) in respect of a sale of any goods to you before you were registered ;

And whereas for the aforesaid reason it is necessary to determine the amount of penalty payable by you under *section 76/*section 77/*section 78 of the West Bengal Sales Tax Act, 1994 ;

You are hereby directed to attend in person or by an agent at........................... (place) on ................... (date) ...................... (time) and there to produce or cause there to be produced the books of account registers and other documents for examination in connection with such determination of penalty, together with any written objection which you may wish to adduce in support of such objection.

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

* Strike out whichever is not applicable