THE WEST BENGAL VALUE ADDED TAX RULES, 2005
FORM 24
Notice under section 45 of the
West Bengal Value Added Tax Act, 2003
[See Sub-rule (2) of rule 55 and clause (a) of sub-rule(1) of rule 67]
To
..................................................................................(Name of the dealer)
.................................................................................(Address)
Whereas-
*(a) you, a registered dealer have not furnished return for the period commencing on .......................... and ending on .........................................;
*(b) you, a registered dealer have furnished return without paying net tax or interest for the tax period commencing on ........................ and ending on ........................ within the prescribed date and have not made an application to the appropriate authority for extension of the date of payment of such tax;
*(c) you, a registered dealer have furnished return without paying net tax or interest for the tax period commencing on ................................ and ending on ............................ within such date as extended by the appropriate authority;
*(d) you, a registered dealer have furnished return without paying net tax or interest for the tax period commencing on .............................. and ending on ........................................ within the prescribed date and the appropriate authority has rejected your prayer for extension of the date of payment:
you have, therefore, been provisionally assessed under sub-section (1) of section 45 of the West Bengal Value Added Tax Act, 2003, in respect of such period commencing on ..................... and ending on ........................ as per following :
(i) your turnover of sales for the period commencing on ..................... and ending on ......................... has been assessed at Rs............................(in figures) Rupees .................... (in words) and accordingly tax under section 16 amounting to Rs.............(in figures) Rupees .................................................. (in words) is payable by you.
(ii) your turnover of purchases for the period commencing on ......................... and ending on .......................... has been assessed at Rs................ (in figures) Rupees............................................... (in words) and accordingly tax under section 17 amounting to Rs............ (in figures) Rupees......................................................(in words) is payable by you.
(iii) your contractual transfer price for the period commencing on .......................... and ending on .............................has been assessed at Rs............... (in figures) Rupees ............................................. (in words) and accordingly under section 18 amounting to Rs................. (in figures) Rupees .................................... (in words) is payable by you.
Whereas you are liable to pay late fee under sub-section (2) of section 32, determination of late fee under section 53A has been made and accordingly you are to pay Rs. ..............................(in figures) Rupees ................................................................ (in words) as late fee.
(iv) your net tax credit for the above mentioned period has been allowed under section 22 to the extent of Rs........................ (in figures) Rupees .............................................. (in words) after adjusting reverse credit of Rs........................... if any, and the same is set off against the output tax of the said period.
Whereas, you have failed to make payment in respect of the above-mentioned period as required under section 32 without reasonable cause, you are to pay Rs.................................(in figures) Rupees................................................. (in words) as penalty under section 45.
Whereas, you are liable to pay interest under section *33(1) / 33(2) / 33(3)/34A in respect tax of the above mentioned period(s), *determination/rectification under section 50/51 has been made and accordingly, you are to pay Rs. ...............(in figures) Rupees...................................................(in words) as interest.
The total amount of tax payable by you as per such provisional assessment is as per following -
(ii) Tax payable under section 17
(iii) Tax payable under section 18
(iv) tax payable on account of any adjustment
(v) Total Output Tax Payable (i)+(ii)+(iii)+/-(iv)
(vi) Less: Net tax credit allowed
Rs...................................
Rs....................................
.
(viii) Add penalty payable under section 45
(ix) Add: Interest payable (if any):
(a) Interest under section 33.
Rs........................................
(b) Interest under section 34A.
Rs.........................................
Total: (a) + (b)
(ixa) Add: Late fee payable under section 53A
(x) TOTAL (vii)+viii)+(ix)+(ixa)
(xi) Less amount paid (if any):
Amount Due:
(x)-(xi)
Rs...........................................
Rs............................................
You are hereby informed that in the event of your failure to *furnish such overdue returns/make payment of the overdue net tax and also interest and late fee in respect of such period within .................................................(date), this notice shall be treated as a notice of demand under section 45 of the Act after the expiry of such date.
In the event of conversion of such notice to a notice of demand as stated hereinabove, you will be required to pay the sum of Rs.................................... (in figures) Rupees.............................................. (in words) as shown above into the appropriate Government Treasury on or before ...........................(date) and to produce the receipt in proof of the payment before the undersigned not later than ...........................(date), failing which the said sum of Rs................... (in figures) Rupees ...................... ................................................. (in words) shall be recoverable from you in accordance with the provisions of sub-section (1) of section 55.
Signature.........................................
Date........................................
Designation.....................................
*Charge/ Section..............................
* Strike out whichever is not applicable.