THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 25

Notice under section 46 read with section 66 of the

West Bengal Value Added Tax Act, 2003

[See Sub-rule (1) of rule 56]

To

......................................................................................(Name of the dealer)

......................................................................................(Trade Name)

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

Whereas-

*(a) You, a registered dealer have not furnished return(s) for the aforesaid period;

*(b) You, a registered dealer have furnished return(s), for the aforesaid period, without paying net tax or interest or late fee within the prescribed date or within such date as extended by the Commissioner;

*(c) You, a registered dealer have failed to make payment of the amount of net tax or interest or late fee in deficit by the date specified in the notice issued under sub-section (2) of section 41;

*(d) Upon verification of return under sub-section (1) of section 42, or upon enquiry, or otherwise, I am not satisfied that the return(s) filed by you for the aforesaid period is/are correct and complete;

*(da) the report, prepared under sub-section (3) of section 43, the copy of which is enclosed, contains the finding as referred to in sub-section (5) of section 43.

*(e) Upon search or seizure of the account, registers or documents, or of goods of yours, I have reasons to believe that you have not accounted for some turnover of sales or turnover of purchases in the return(s) furnished by you for the aforesaid period or in the accounts, registers or documents referred to in section 63;

*(f) Refund has been made to you under section 61or under sub-section (8A) of section 22;

*(g) I have reasons to believe that an assessment is required to be made for the aforesaid period under sub-section (2) of section 9 of the Central Sales Tax Act, 1956;

*(h) You have brought to my notice that due to error in fact or in law, payment has been made by you in excess of what was payable by you as net tax or interest or late fee for the aforesaid period, and I am satisfied on the grounds adduced for the same;

*(i) you, a registered dealer other than a dealer enjoying deferment, exemption or remission of tax under clause (a), or clause (b), or clause (c), of sub-section (1) of section 118, as the case may be, at your option, have not carried forward the excess amount of input tax credit or input tax rebate amounting to Rs........ (in figure) Rupees............ (in words), which has accumulated during the year..........., to a return period in the following year i.e. ............

*(j) You have closed your business;

*(k) I find it fit and proper for the following reason:-

........................................................................................................................................................................

.........................................................................................................................................................................

AND WHEREAS it appears to me to be necessary to make an assessment under section 46 of theWest Bengal Value Added Tax Act, 2003, in respect of the aforesaid period;

You are hereby directed to attend in person or by an agent at the place, date and time mentioned below and there to furnish, or there cause to be furnished and to explain, at the said date, time and place the accounts, registers and documents including those in the form of electronic records, specified below for the purpose of such assessment together with any objection which you may wish to prefer and any evidence you may wish to adduce in support thereof to show cause on that date and at that time in addition to the amount of tax to be assessed on you for the aforesaid period a penalty not exceeding fifty per centum of the amount should not be imposed on you under sub-section (2) of section 46. In the event of your failure to comply with this notice, I shall assess you under sub-section (1) of section 46 of the West Bengal Value Added Tax Act, 2003, to the best of my judgement, without further reference to you.

Particulars of accounts, registers and documents including those in the form of electronic records required for the period

1. Cash Book.

2. Bank Pass Book.

3. General Ledger, Personal Ledger and Journals;

4. Trial balance, Trading Account, Profit and Loss Account and Balance Sheet.

5. Original tax invoices, invoices, bills or cash memo received on purchases.

6. Counterfoil or copies of tax invoices, invoices, bills or cash memo issued.

7. Registers in support of sales and purchases made within and outside West Bengal, if any;

8. Transport documents as proof of inter-state sales/Stock or branch transfer outside West Bengal/Export.

9. All export documents.

10. Any other document necessary to prove correctness of turnover of sale, purchase and claim for input tax credit and refund.

*Strike out whichever is not applicable.