Notice calling for objection against imposition of penalty under sub-section (4) of section 23 or sub-section (2) of section 25 or sub-section (5) of section 40 or sub-section (1) of section 30C or sub-section (4) of section 39 or section 65 or section 66AA or section 101 of the West Bengal Value Added Tax Act. 2003.
[See *sub-rule (1) of rule 8 / sub-rule (1) of rule 18 / sub-rule (9) of rule 46XB/ sub-rule (1) of rule 49 / sub-rule (1) of rule 93 / sub-rule (1) of rule 93A, sub-rule (1) of rule 133 / sub-rule (1) of rule 134/ sub-rule (1) of rule 136]
To,
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(Dealer)/(Transporter, Carrier or Transporting Agent) / (organiser)/ (person)
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(Address)
Whereas it appears to me-
*(a) that you have failed to get yourself registered in accordance with the provisions of sub-section (1) of section 23 and whereas it is necessary to impose upon you penalty under sub-section (4) of section 23;
*(b) that you have failed to get youself enrolled in accordance with the provisions of sub-section (1) of section 25 and whereas it is necessary to impose upon you penalty under sub-section (2) of section 25;
*(c) that you-
(i) have failed to submit your application for certificate of enrolment within the prescribed time and thereby contravened the provision of sub-rule (1) of rule 46XB/sub-rule (1) of rule 46XC or;
*(ii) have failed to deduct the amount of tax at source in respect of the sum being paid in respect of works contract in accordance with the provisions of sub-section (1) of section 40 or;
*(iii) have failed to deposit or transfer the amount so deducted in accordance with the provisions of sub-section (2) of section 40 or;
*(iv) failed to issue acertificate to such dealer confirming deposit of such amount into an appropriate Government Treasury and send a copy thereof to the Commissioner and thereby contravened the provisions of sub-section (3) of section 40; and whereas it is necessary to impose upon you penalty under sub-section (5) of section 40;
*(d) that you have failed to furnish information as required under section 30B or have furnished incorrect information in the statement furnished under section 30B and whereas it is necessary to impose upon you penalty undersub-section (1) of section 30C;
*(e) that you have failed to deposit in accordance with the provisions of sub-section (2) of section 39 of the amount collected by you in contravention of the provisions of sub-section (1) and whereas it is necessary to impose upon you penalty under sub-section (4) of the said section;
(f) that you- (i) have failed to issue tax invoice, or invoice, or cash memorandum, or bill, as the case may be, or
(ii) have issued tax invoice, or invoice, or cash memorandum, or bill, as the case may be. But not in accordance with section 64,
and have thereby contravened the provisions of section 64 and whereas it is necessary to impose upon you a penalty under section 65;
You are hereby directed to appear before me either in person or by an agent at ...................... (place) on .............................(date) at .........................(time) and to show cause why a penalty not exceeding Rs. .......................... (in figures)/ Rupees....................... (in words) shall not be levied on you under *sub-section (4) of section 23/sub-section (2) of section 25/ sub-section (5) of section 40 / sub-section (1) of section 30C /sub-section (4) of section 39 / section 101.
In the event of your failure to comply with this notice, it shall be presumed that you have nothing to say in this connection, and, the penalty as indicated above shall be imposed without further reference to you.
(fa) that you-
(i) have not maintained accounts or documents for ascertaining the net tax liability for a period; or
(ii) have refused or have failed without reasonable cause to produce such accounts or documents as are required to be produced under section 66 or in a proceeding for verification of return under section 42 or for audit under section 43 or for special audit under section 43A or for assessment under section 46 or section 48 or in appeal or revision or review or in a proceeding for imposition of penalty, under this Act; or
(iii) have not provided the required facilities to gain access to your accounts and documents maintained in electronic form for examination for the purposes of this Act and whereas it is necessary to impose upon you a penalty under section 66AA;
(g) that you have failed to obtain a permit under section 100 for organising an exhibition-cum-sale and whereas it is necessary to impose upon you penalty under sub-section (1) of section 101:;
(e) in the penultimate paragraph, for the word and figures "section 39". substitute the words and figures "section 39/section 65 /section 66AA
Signature.................................
Designation.............................
*Section/Charge...........................
*Strike out whichever is not applicable.
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