THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 20

Notice under sub-section (2) or sub-section (4) of section 41 after scrutiny of return under sub-section (1) of section 41 of the West Bengal Value Added Tax Act, 2003.

[See sub-rule (1) of rule 52]

To

.............................................................................. (Dealer)

...............................................................................(Address)

*Whereas -

*Upon scrutiny of the return for the period *Quarter/Month ending............... ..............as furnished by you, it appears that you have made *mistakes ............ /short payment of net tax or no payment of net tax of Rs. ................................................. (in figures) Rupees.................................................. (in words), which has arisen on account of application of *wrong rate of tax/computation error/ error of law/excess claim of input tax credit/ any other reason, i.e. ..................................................................................... . or that the return furnished by you is not correct and complete and is not accompanied by all the documents as are required to be furnished along with such return in accordance with the provision of the Act and rules made thereunder.

payment of net tax has been arrived as follows:

*And, whereas, upon such scrutiny it appears that you have made short payment of interest of Rs........................................... (in figures) (Rupees.....................................................................................................) (in words)

*And, whereas, upon such scrutiny it appears that you have made short payment of late fee of Rs. ......................................... (in figures) Rupees .......................................... .......................................................................................... (in words).

"*You are, therefore, directed to *rectify the mistake in the return and/or deposit the amount of Rs. ........................................ (in figures) Rupees ...........................................

............................................... (in words) as short payment or non-payment of admitted amount of net tax, interest or late fee into the appropriate Government Treasury by .................................(date) and thereafter to produce receipted copy of challan in proof of payment and/or furnish such information required for making the return correct and complete or to furnish the documents as are required to be furnished along with the return, before the undersigned not later than ...............................(date). However, if you intend to express your disagreement with the direction given in this notice, you are advised to submit the same in writing on or before the aforesaid date.

Please, note that in case of non-compliance on your part with the directions contained in the notice or for failure on your part to express your disagreement in writing adducing reasons for such disagreement with the directions contained in the said notice, action will be taken against you in accordance with the provision of sub-rule (3) of rule 52.

"*Whereas upon scrutiny of the return for the period *Quarter/Month ending ...................

as furnished by you, it is found that you have paid net tax, late fee or interest of Rs. ......................(in figures) Rupees ......................................................................................

(in words) in excess of the amount payable according to such return;

*You are hereby informed that in accordance with the provision of sub-rule (1A) of rule 40 you may adjust the said excess payment of Rs. ....................................... (in figures)

Rupees ........................................................................................................... (in words), as shown in this notice, with the amount of net tax, late fee or interest payable by you according to a return in respect of any subsequent period within the relevant year in respect of the return period of which this notice showing excess payment is issued.

* Strike out whichever is not applicable.