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11. Assessment of Tax.―
(1) Where a person who is required to file a tax return fails to file the
return for a tax period by the due date or pays an amount which, for some
miscalculation is less than the amount of tax actually payable, an officer of
Sales Tax shall, after a notice to show cause to such person, make an order for
assessment of tax, including imposition of penalty and additional tax in
accordance with section 33 and 34:
Provided that where a person required to file a tax return
files the return after the due date and pays the amount of tax payable in
accordance with the tax return alongwith additional tax and penalty, the notice
to show cause and the order of assessment shall abate.
(2)
Where a
person has not paid the tax due on supplies made by him or has made short
payment or has claimed input tax credit or refund which is not admissible under
this Act for reasons other than those specified in sub-section (1), an officer
of Sales Tax shall make an assessment of sales tax actually payable by that
person or determine the amount of tax credit or tax refund which he has
unlawfully claimed and shall impose a penalty and charge additional tax in
accordance with section 33 and 34.
(3)
* * *
(4)
No order under this section shall be made by an officer of Sales Tax
unless a notice to show cause is given to the person in default specifying the
grounds on which it is intended to proceed against him and the officer of Sales
Tax shall take into consideration the representation made by such person and
provide him with an opportunity of being heard:
Provided that order under this section shall be made within
ninety days of issuance of show cause notice or within such extended period as
the Collector or, as the case may be, Collector (Adjudication) may, for reasons
to be recorded in writing, fix provided that such extended period shall in no
case exceed ninety days.
(5) Notwithstanding anything in sub-section (1), where a registered person
fails to file a return, an officer of Sales Tax Department, not below the rank
of Assistant Collector, shall subject to such conditions as specified by the
Central Board of Revenue, determine the minimum tax liability of the registered
person.
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