The West Bengal Sales Tax - Forms
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FORM 68

Form of voluntary disclosure under sub-section (1) of section 90B and certificate issued by the Commissioner under sub-section (4) of that section

[See rule 266A/266B]

PART I

The Commissioner,

Commercial Taxes, West Bengal,

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I, . . . . . . . . . . . . . . . . . . . . . . . . . . (name), on my own behalf/on behalf of the dealer, carrying on business under the trade name of. . . . . . . . . . . . . . . . . at . . . . . . . . . . . . . . . . . . . . . ., holding certificate of registration No. . . . . . . . . . . . . (if any), hereinafter referred to as the declarant, do hereby make this declaration under sub-section (1) of section 90B in respect of the period. . . . . . . . . . . . . . .

1. It is declared in respect of the turnover of sales or purchases mentioned in paragraph 2 below that -

*(a) the declarant has failed to submit a return under section 30 in respect of such turnover of sales or purchases; or

*(b) the declarant has failed to disclose such turnover of sales or purchases in the return submitted under section 30 for the said period; or

*(c) such turnover of sales or purchases has escaped assessment by reason of omission or failure on the part of the declarant to submit a return under section 30 or to disclose fully and truly all material facts and particulars relating to such turnover of sales or purchases or otherwise.

2. The full particulars of the turnover of sales or purchases in respect of which this declaration is made and the tax payable thereon is / are shown in the statement in Form 25 furnished herewith. The turnover of sales or purchases and the tax payable according to such statement is as follows:-

(i)	Turnover of sales	:
(ii)	Tax payable on turnover of sales mentioned in (i)	:
(iii)	Turnover of purchases	:
(iv)	Tax payable on turnover of turnover of purchase mentioned in (iii)	:
(v)	Total tax payable (ii) + (iv)	:

3. The computation of tax payable according to this declaration has been shown in the statement in Form 25 furnished with this declaration.

4. The composition fee calculated at the rate of five per centum on the tax payable according to the declaration, is Rs. . . . . . . . .

5. The declarant has paid a sum of Rs. . . . . . . . ., being the aggregate of tax payable and the composition fee payable according to this declaration, as per details given below:-

Bank/Treasury where payment is made	Date of payment		Amount paid
		Tax :
		Composition Fee :
Total (in words) Rupees

6. It is further declared that -

(a) no material information or particulars has been suppressed and no incorrect or false information or particulars has been furnished;

(b) the information and particulars furnished are not incorrect or incomplete.

VERIFICATION

I, . . . . . . . . . . . . . . . . . . . . . . . . . . . ., do hereby declare that the information and particulars furnished hereinabove are true to the best of my knowledge and belief.

Date:	Signature. . . . . . . . . . .
	Status with seal. . . . . . . .

Part II

Certificate issued under sub-section (4) of section 90B

	Certificate No. . . . . . . . . .
	Date: . . . . . . . . . . . . .

Whereas. . . . . . . . . . . . .(name of the declarant) carrying on business under the trade name of . . . . at. . . . . . holding certificate of registration No. . . . . . . . under the said Act, has made a declaration on the. . . . . . . . day of. . . . . . . . . . . . . . . ., in respect of the turnover of sales or purchases set out in Part I for the period. . . . . . . . . . . . . . . . . . . . . . . .;

And whereas the declaration made under sub-section (1) of section 90B appears to be correct;

And whereas no penalty under section 76 has been imposed and no sanction for prosecution under section 88 has been accorded in respect of the turnover of sales or purchases to which the declaration relates;

This Certificate is granted to the above named declarant under sub-section (4) of section 90B of the West Bengal Sales Tax Act, 1994.

This Certificate, subject to provisions of sub-section (5) of section 90B, entitles the declarant to immunity from imposition of penalty under section 76 or prosecution under section 88 in respect of the turnover of sales or purchases for which the declaration in Part I has been made by him.

Issued this . . . . . . . . . .day of. . . . . . . . . . .

	Commissioner,
	Commercial Taxes,
	West Bengal

*Strike out whichever is not applicable."