THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 26

Notice under sub-section(1) of section 48 read with section 66 of the West Bengal

value Added Tax Act, 2003

[See Sub-rule (3) of rule 56]

To

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

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

Whereas I am satisfied on information which has come into my possession that you have been liable to pay tax under the West Bengal Value Added Tax Act, 2003, in respect of the period commencing on ................................ and ending with ................... but that you have failed to get yourself registered;

*And whereas it appears to me to be necessary to make an assessment under section 48 of the said Act in respect of the above mentioned period and all subsequent periods;

You are hereby directed to attend in person or by an agent at (place) .................................................. on (date).....................at...........................(time) and there to furnish, or there cause to be furnished and to explain, at the said 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.

In the event of your failure to comply with this notice, I shall assess you under sub-section (1) of section 48 of the West Bengal Value Added Tax Act, 2003, to the best of my judgement without further reference to you.

* Strike out whichever is not applicable.

Particulars of accounts, registers and documents required for the period commencing from .................... and ending on...................

1. Cash Book.

2. Bank Pass Book or Bank Statement.

3. General Ledger and Personal Ledger.

4. Journals.

5. Counterfoils or copies of invoices, sale bills or Cash Memorandum,

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

7. Registers in support of sales and purchases made within and outside West Bengal.

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

9. Trial Balance, Trading Account. Profit and Loss Account and Balance Sheet, and

10. Any other documents to prove correctness of turnover of sales purchases and claims.

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