FORM 315
[See Rule 21(1)]
Notice under Sub- section (6) of section 23 of the Maharashtra Value Added Tax Act, 2002
To
________________________________
Reference No.
Whereas I am of the opinion that (F) tick mark which ever is applicable):-
(1) The turnover of sales and/or purchases has been incorrectly recorded, or
(2) Tax has been paid at the lesser rate, or
(3) The set-off has been wrongly claimed or the deduction has been wrongly claimed, in respect of the period/(s) from ------------------ to --------------.
You are now hereby directed to attend at ---------------------------------- (place) at------------------------- (time) ---------------------------- on --------------------------------------- -- (date) and to show cause as to why you should not be assessed under sub-section (6)
of section 23 of the said Act.
You are further directed to produce or cause to be produced the following documents and accounts.
(1) ----------------------------------- ---------------------------- --------------------
(2) ----------------------------------- ---------------------------- ---------------------
(3) ----------------------------------- ---------------------------- ---------------------
(4) ----------------------------------- ---------------------------- ---------------------
and to furnish or cause to be furnished the following information.
You may also produce or cause to be produced any other evidence for determining the correct amount of tax payable by you for the said period.