THE WEST BENGAL VALUE ADDED TAX RULES, 2005
FORM 27
Notice of demand of tax assessed under *section 46/section 48, late fee determined under section 53A and interest determined/re-determined under *section 50/51, or of the amount of tax, interest, or late fee as modified on appeal/revision/review, or Computation Sheet showing amount of tax, interest, or late fee quantified under sub-section (3) of section 43, of the West Bengal Value Added Tax Act, 2003.";
[sub-rule (1) of rule 59, clause (b) of sub-section (1) of section 67, rule 69, rule 80, rule 82, rule 86]
To
.....................................................................(Dealer)
......................................................................(Trade name )
.......................................................................(Address)
*In continuation of notice in Form 25/26 under section 46/48, or notice in Form 21 under section 43, notice issued for special audit under section 43 A, of the West Bengal Value Added Tax Act, 2003, issued
to you on.............................................., you are hereby informed that upon * assessment / audit / special
audit and/or * determination / computation. *or upon modification in * appeal / review / revision by order
dated.......................of..............................................................in Case No.............................................,
for the aforesaid period, the turnover of sales, turnover of purchase, etc. as mentioned in column (2) against serial no. I to XIV in column (1) of the Table below have been * determined/computed/modified for the amounts as specified in col. (3) and/or in col. (4) of the said table:
Table
Rs.
*You are hereby informed that out of the excess payment as shown in serial no. XIV above, the amount as shown below has been adjusted against arrears of net tax, penalty, late fee or interest for the periods as mentioned below:-
*You are hereby informed that in the event of your failure to pay the amount as shown in Sl. No. XIV of the Table on or before ....................into Government Treasury at.................., this notice shall be treated as a notice of demand under section 43(5A) after expiry of such date.
In the event of conversion of Computation Sheet to a notice of demand as stated above, the paragraphs following this paragraph shall become applicable.
* You are hereby informed that an amount of Rs........................................(in figures) Rupees......................... .....................................................................................................(in words) is refundable to you.
*Now, you are hereby directed to pay the sum as shown above into the appropriate Government Treasury on or before the date specified above and to produce the proof of payment before the appropriate assessing authority not later than 7 days from the due date of payment as specified above, or within 20 days from the date of conversion of this computation sheet into a notice of demand, as the case may be failing which the said sum shall be recoverable from you in accordance with the provisions of section 55, and where on account of delay in service of this notice you do not get the minimum number of thirty days for compliance of the notice, you may make an application in terms of rule 59 / rule 67 / rule 68C.
*Strike out whichever is not applicable.