THE NAGALAND VAT RULES, 2005

FORM VAT-30

[See rule 74(2)]

Notice under section 35/36/37/39 of the Nagaland Value Added Tax Act, 2005.

Before Shri................................Assessing Authority...........................District.....................

To

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

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

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

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

Whereas:

(a) You being a registered dealer, have failed to furnish the return(s) for the period from ............................. To ........................... and have hereby rendered yourself liable to be assessed to the best of my judgment provisionally under section 35 of the Nagaland Value Added Tax Act, 2005;

OR

(b) The Return(s) filed by you for the period from........................ to ...................... has/have been selected for scrutiny under sub-section(1) of section 36 of the Nagaland Value Added Tax Act, 2005 and it has become necessary to make an assessment under sub-section(6) of the that section in respect of the above mentioned period;

OR

(c) I am satisfied on the basis of information which has come into my possession that you have been liable to payment of tax under the Nagaland Value Added Tax Act, 2005 in respect of the period commencing on.............................and ending with..........................but have failed to apply for registration, thus, you have rendered yourself liable to be assessed to tax for the aforesaid period and also liable to imposition of a penalty under section 37 of the Nagaland Value Added Tax Act, 2005;

OR

(d) In consequence of definite information (summary enclosed) in my possession, I have reason to believe that the turnover of your business assessable to tax for the assessment period from............................to...........................has been under assessed or has escaped levy of appropriate tax or refund has been allowed to you in excess of the amount admissible or the amount input tax has been allowed in excess, I, therefore, propose to re-assess you for the aforesaid period under section 39 of the Act; So, you are hereby requested to-

i) appear in person or through an authorized representation

ii) produce evidence or have it produced in support of the 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 maintain and 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 to raise in relation to these proceedings before me.................................(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.