FORM 51A

Notice calling for objections against imposition of penalty under section 98B(1) of the West Bengal Sales Tax Act, 1994.

[See rule 238A(1)]

To

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

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

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

Whereas it appears that you have furnished incorrect information in the statement/statements relating to transfer of goods by you otherwise than by way of sale in West Bengal during the *year/quarter(s)/month(s) ending on ............... ;

And whereas for the aforesaid reason it is necessary to determine the amount of penalty payable by you under section 98B 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 -

(a) to prefer any objection in writing against the proposed imposition of penalty ;

(b) to produce the books of account, registers or documents for my examination ;

(c) to explain the books of account, registers or documents produced by you or the evidence which has come into my possessions ; and

(d) to show cause why a penalty, not less than fifteen per centum, but not exceeding twenty-five per centum, of the value of goods claimed to have been transferred by you otherwise than by way of sale in West Bengal in the statement/statements furnished for the above-mentioned period, shall not be imposed upon you.

* Strike out whichever is not applicable.