THE NAGALAND VAT RULES, 2005

FORM VAT-29

[See rule 74(2)]

Notice under sub-section (1) of section 29 of the Nagaland Value Added Tax Act, 2005.

Before Shri........................................ Assessing Authority........................... Ward/District

To

Name Shri/M/s...............................................

Address...........................................................

........................................................................

TIN No............................................................

Whereas you being a registered dealer, have failed-

(a) to furnish the return(s) for the period(s).................................................................

(b) to pay the amount of tax due without sufficient cause as per the return(s)...................................................................

(c) to pay the amount of tax due as per required return(s) under sub-section (3) of section 28 showing higher than the amount of tax shown in the original return(s)...............................................................................

and thereby rendered yourself liable to pay interest at the rate of 2% per month from the date of the tax payable had become due upto the date of its payment under sub-section (1) of section 29; and have also rendered yourself liable to be assessed under the same section.

You are therefore hereby directed to-

(i) appear in person or through an authorized representative

(ii) produce evidence or have it produced in support of returns (where applicable);

(iii) produce or cause to be produced accounts, registers, invoices or other documents which you are required to maintain and furnish declarations and certificates you are required to furnish under the Nagaland Value Added Tax Act, 2005 or the rules made there under relating to the aforesaid period along with any other relevant evidence on which you may wish to rely in support of the returns (where applicable) filed by you or any objection which you may wish in relation to these proceedings, before me on ........................... (date) at ......................... (time) at ............................... (place). Give complete address of the office.

2. Please take notice that in the event of your failure to comply with this notice without sufficient cause, you will render yourself liable to be assessed to the best of my judgment without further notice to you.