Amendment status not verified — confirm the current text below against the official source.
(r) (2) (3) 209 (2) The Government moy, by notificotion, empower ond require ony other closs of oflicers to ossist the proper officers in the implementotion of this Act when colled upon to do so by the Commissioner. CHAPTER. XV DEMANDS AND RECOVERY Where it oppeors to the proper officer thot ony tox hos not been poid or short poid or erroneously refunded, or where inputtox credit hos been wrongly ovoiled or utilised lor ony reoson, other thon the reoson of froud or ony wilful misstotement or suppression ol focts to evode tox, he sholl serve notice on the person chorgeoble with tox which hos not been so poid or which hos been so short poid or to whom the refund hos erroneously been mode, or who hos wrongly ovoiled or utilised input tox credit, requiring him to show couse os to why he should not poy the omount specified in the notice olong with interest poyoble thereon under section 50 ond o penolty levioble under the provisions of this Act or the rules mode thereunder. The proper officer sholl issue the notice under sub-section (l) ot leost three months prior to the time limit specified in sub-section (10)for issuonce of order. Where o notice hos been issued for ony period under sub-section (l ), the proper officer moy serve o DebminotiJn of tox not poid or short poid or erroneously refunded or input tox credit wrongly ovoiled or utilised for ony reoson other thon froud or ony wilful misstote- ment or suppression of focts. 2to stotement, contoining the detoils of tox not poid or short poid or erroneously reiunded or input tox credit wrongly ovoiled or utilised for such periods other thon those covered under sub-sedion ( l ), on the person chorgeoble with tox. (4) The service of such stotement sholl be deemed to be service of notice on such person under sub- section (l), subiect to the condition thot the grounds relied upon {or such tox periods other thon those covered under sub- section (l ) ore the some os ore mentioned in the eorlier notice. (5) The person chorgeoble with tox moy, before service of notice under sub-section (l ) or, os the cose moy be, the stotement under sub-section (3), poy the omount ol tox olong with interest poyoble thereon under section 50 on the bosis of his own oscertoinment of such tox or the tox os oscertoined bythe proper officerond in{orm the proper oflicer in writing of such poyment. (6) The proper officer, on receipt of such informotion, sholl not serve ony notice under sub-section (l ) or, os the cose moy be, the stotement under sub-section (3), in respect ol the tox so poid or ony penolty poyoble under the provisions of this Act or the rules mode thereunder. (7) Where the proper officer is of the opinion thottheomount poid under sub-section (5) folls short of the omount octuolly poyoble, he sholl 2tt proceed to issue the notice os provided for in sub-section (l ) in respect of such omount which folls short of the omount octuolly poyoble. (8) Where ony person chorgeoble wi*r tox under sub-section (l ) or sub- section (3) poys the soid tox olong with interest poyoble under section 50 within thirty doys of issue of show couse notice, no penolty sholl be poyoble ond oll proceedings in resped of the soid notice sholl be deemed to be concluded. (9) The proper officer sholl, ofter considering the representotion, if ony, mode by person chorgeoble with tox, determine the omount of tox, interest ond o penolty equivolent to ten per cent.of tox or ten tlousond rupees, whichever is higher, due from such person ond issue on order. (10) The proper officer sholl issue the order under sub-sedion (9) within three yeors lrom the due dote for furnishing of onnuol return for the finonciol yeor to which the tox not poid or short poid or input tox credit wrongly ovoiled or utilised relotes to or within three yeors from the dote oferroneous refund. (ll) Notwithstonding onything contoined in sub-section (6) or sub-section (8), penolty under sub-section (9) sholl be poyoble where ony omount of self- ossessed tox or ony omount collected os tox hos not been poid within o period of thirty doys from the due dote of poyment of such tox.