THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 29

Notice under sub-section (2) of section 44A scrutiny of statements or documents under sub-section

(1) of section 44A of the West Bengal Value Added Tax Act, 2003

[See sub-rule (1) of rule 74]

To

................................................................................(Casual dealer)

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

Whereas -

Upon scrutiny of the statements/documents furnished for the period ................... ..................as furnished by you, it appears that you have made *mistake/short payment of 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/ any other reason ............................................................ .

Short payment of tax has been arrived as follows:

(iv) Actual tax payable as per return ........................................................

(v) Tax calculated and/or paid by you .......................................................

(vi) Short determination/payment of tax......................................................

You are, therefore, directed to *rectify the mistake/deposit the amount of Rs.............................................(in figure) Rupees ................................................................................. (in words) as short payment of tax into the appropriate Government Treasury at (place)................................................................. By ..................... (date), and to *appear to rectify the mistake/ produce a receipted copy of challan in proof of the payment, before the undersigned on or before ..........................................(date). However, if you intend to make any submission denying your liability to further tax as directed above, you are advised to submit the same in writing on the aforesaid date.

Please take note that in case of non-compliance on your part, action will be taken against you without further notice.

* Strike out whichever is not applicable.

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