THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER IX : Scrutiny, audit, assessment of tax, imposition of penalty for default in furnishing returns, determination of interest, demand, refund of excess payment.

Body 57. Hearing of the dealer for assessment under section 46 or sub-section (1) of section 48 and passing of assessment orders.

(1) The appropriate assessing authority or the appropriate auditing authority, as the case may be, shall, while hearing a dealer on the date specified in the notice referred to in sub-rule (1) or sub-rule (3) of rule 56 or any date to which hearing is adjourned for making an assessment of tax payable by him-

(a) consider the objection, including those to rebut the adverse findings, if any, made in the report of the audit, preferred by such dealer and examine the evidence produced in support thereof, and

(b) examine the accounts, registers or documents including those in the form no. of electronic records, or any other evidence referred to in sub-rule (4) or sub-rule (5) of rule 56.

(2) In course of hearing of a dealer, the appropriate assessing authority or the appropriate auditing authority, as the case may be, may-

(a) examine such accounts, registers or documents including those in the form no. of electronic records, which are required to be maintained by a dealer under the Act or rules made thereunder, or

(b) call for such information or evidence from the dealer or any person as deemed necessary for such assessment; and

(3) The appropriate assessing authority or the appropriate auditing authority, as the case may be, shall, after hearing the dealer in the manner referred to in sub-rule (1) or sub-rule (2) assess to the best of his judgement the amount of tax payable by a dealer in respect of a year comprising period or periods or part thereof, or in respect of any return period or periods, as the case may be, and impose penalty under sub-section (2) of section 46, if any, by an order in writing for reasons to be recorded therein.

Provided that no order of assessment shall be passed under sub-section (1) of section 46, where the total amount of demand of tax exceeds rupees twenty thousand upon such assessment, unless the dealer is given a gist of the proposed order containing the adverse findings which may result in such demand of tax and an opportunity is given to the dealer to rebut within seven days of such adverse findings, and to produce supporting documents wherever necessary.