12. Assessment

(1) If the Commissioner is satisfied, without requiring the presence of a registered dealer or the production by him of any evidence, that the returns furnished in respect of any period are correct and complete, he shall assess the amount of tax due from the dealer on the basis of such returns.

(2)

(b) On the day specified in the notice or as soon as may be thereafter, the Commissioner after hearing such evidence as the dealer may produce, and such other evidence as the Commissioner may require on specified points, shall assess the amount of tax due from the dealer.

(4) If a registered dealer does not furnish return in respect of any period by the prescribed date, the Commissioner shall, after giving the dealer a reasonable opportunity of being heard, assess, to the best of his judgment, the amount of tax, if any, due from the dealer.

(5) The notice required by sub-rule (2) or (4) shall be in Form IV. The Commissioner may fix a date for the production of such accounts and documents as he may require and for considering any objection which the dealer may prefer.

(6) If a dealer is liable to pay tax under the Act and has nevertheless not applied for registration, the Commissioner shall after complying with all the provisions of rule 9 assess to the best of his judgment, the amount of tax due from the dealer and may direct that the dealer shall pay by way of penalty in addition to the amount so assessed, a sum not exceeding one and a half times that amount :

Provided that no penalty shall be levied for the quarter during which the dealer first becomes liable to pay tax under the Act.

(7) No order assessing the amount of tax due from a dealer in respect of any period shall be passed later than three years from the expiry of the year to which the period of assessment relates.

(8) If for any reason the turnover of a dealer for any period has escaped assessment or has been under-assessed, the Commissioner may, at any time within five years from the expiry of the year to which the period of assessment relates, call for a return after complying with the provisions of rule 10, assess the amount of tax due from the dealer and may also direct, in cases where such escapement or under-assessment is due to the dealer and may also direct, in cases where such escapement or under-assessment is due to the dealer having concealed particulars of his turnover or having without sufficient cause furnished incorrect particulars thereof, that the dealer shall pay, by way of penalty in addition to the tax assessed under this sub-rule, a sum not exceeding one and a half times of the said tax so assessed:

Provided that the period of limitation fixed in sub-rule (7) shall not apply to assessments under this sub-rule or to enhancement of assessment or order of fresh assessment made or passed in appeal or revision.

(9) In support of a claim under proviso to sub-section (1) of section 8 of the Act that the tax on sale of any goods shall be nil or at a lower rate, a dealer shall produce before the Assessing Authority duplicate copies of relevant cash receipts or bills given to the purchaser in respect of sale of such goods.

(10) Every dealer who claims to have made a sale to another registered dealer or to an Exporter or to the Government not being a registered dealer shall in respect of such claim produce the portion marked 'Original' of the declaration or certificate, as the case may be, received by him from the purchasing dealer before the assessing officer at any time before the assessment is made. The Assessing Authority may in his discretion also direct the selling dealer to produce for inspection the portion of the declaration marked duplicate. He may also in his discretion ask the dealer to produce for inspection copies of the relevant cash receipts or bill in respect of such sales :

Provided that when goods are delivered in instalments against one purchase order and a declaration or certificate, as the case may be, covering the entire order is produced before the assessing officer at any time before the assessment is made, such declaration or certificates, as the case may be, need not be produced for subsequent quarters in respect of the same transaction if reference to such production is made and declaration given in a statement to be furnished in this behalf with subsequent returns or at any time before the assessment is made.