THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 66

Notice calling for objection against imposition of penalty under section 22A and/or section 22B or under section 96 of the West Bengal Value Added Tax Act, 2003.

[See sub-rule (1) of rule 135 or sub-rule (1) of rule 135A or sub-rule (1) of rule 135B]

To

........................................... (Dealer) /(casual dealer)

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

........................................... (Certificate of registration number, if any)

Whereas it appears to me-

*(a) that you have claimed input tax credit or input tax rebate without entering into a valid transaction of purchase resulting in claim of a higher amount of input tax credit or input tax rebate than is admissible to you; or

*(b) that you have issued tax invoice for the *year/quarter/month ended ........................................... without entering into a valid transaction of sale of goods, or without effecting any consequent delivery of goods; or

*(c) that you have concealed sales or purchases or contractual price, or any particulars thereof during the *year/quarter/ month ended ...........................................; or

*(d) that you have furnished incorrect statement of your turnover of sales or purchases or contractual price, or incorrect particulars of such sales or purchases or contractual price in the return(s) furnished under section 32 for the *year/quarter/ month ended ...........................................; or

*(e) that you have claimed excess amount of input tax credit or input tax rebate for the *quarter/ month ended ........................................... but has not reversed the same to the extent of disentitlement;

And whereas it is necessary to impose upon you penalty under *sub-section (1) of section 22A and/or sub-section (1) of section 22B / under sub-section (1) of section 96;

You are hereby directed to appear before me either in person or by an agent at ........................................... (place) ........................................... on ........................................... (date) at ...........................................(time) and to show cause why a penalty not exceeding ........................................... (in figures)/ ........................................... (in words) shall not be imposed on you under *sub-section (1) of section 22A and/or sub-section (1) of section 22B /under sub-section (1) of section 96.

In the event of your failure to comply with this notice, it shall be presumed that you have nothing to say in this connection and, the penalty as indicated above shall be imposed without further reference to you.

* Strike out or delete whichever is not applicable.