DEMO|

2(36B) "return period"

2(49) "tax payable"

46 Assessment after giving notice to the registered dealer

48 Assessment of tax payable by dealers other than registered dealers

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2(1)(c) "appropriate assessing authority"

56 Notice to the dealers for hearing for the purpose of assessment of tax under sub-section (1) of section 46 or sub-section (1) of section 48 and imposition of penalty under sub-section (2) of section 46

59 Demand notice under section 46 or sub-section (1) of section 48 for the amount of tax and penalty payable by the dealers

70 Payment of tax assessed, penalty imposed and interest determined or rectified

75 Assessment of tax payable by casual dealers on sales and purchases and payment of such tax-

165 Deferment of payment of output tax in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit-

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NOTIFICATION No. 1057-F.T.- the 12th July 2010.

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58. Ex parte assessment order under section 46 or section 48.-effective upto 31st March 2010

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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 58. Ex parte assessment order under section 46 or section 48.

In the event of default by a dealer to comply with the requirement of the notice referred to in sub-rule (1) or sub-rule (3) of rule 56 or sub-rule(1) of rule 75, as the case may be, the appropriate assessing authority or the appropriate auditing authority, as the case may be, may, to the best of his judgment make an ex parte assessment of tax payable by such 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 pass an order of assessment, in writing, after recording reasons therein.