Amendment status not verified — confirm the current text below against the official source.
Sections 9-A, 9-B and 9-C added vide H.P. Act No. 8 of 1991. THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 17 the security furnished by him or any part thereof, if the same is no longer required to be retained for the purposes of this Act. 9-B. Assessment of tax and surcharge.- (1) Where the Assessing Authority is satisfied without requiring the presence of the owner or the production by him of any evidence that the returns furnished in respect of any period are correct and complete, it shall assess the amount of tax or surcharge on the basis of such returns. (2) Where the Assessing Authority is not satisfied without requiring presence of owner or production of evidence that the returns furnished in respect of any period are correct and complete, it shall serve on such owner a notice in the prescribed manner requiring him on a date and place specified therein either to attend in person or to produce or to cause to be produced any evidence on which the owner may rely in support of such returns. (3) On the date specified in the notice or as soon afterwards as may be, the Assessing Authority shall, after hearing such evidence as the owner may produce, and such other evidence as the Assessing Authority may require on specified paints assess the amount of tax or surcharge due form the owner. (4) If any owner, having furnished returns in respect of any period fails to comply with the notice issued under sub-section (2), the Assessing Authority shall within three years after the expiry of such period assess, to the best of his judgment the amount of tax of surcharge due from the owner. (5) If the Assessing Authority is satisfied that any owner is liable to pay tax or surcharge under this Act in respect of any period but who has willfully failed to apply for registration or to pay the tax or surcharge as the case may be, the said authority may, after giving the owner a reasonable opportunity of being heard, assess the amount of tax or surcharge, if any, due from the owner and also direct that the owner shall pay in the prescribed manner by way of penalty a sum not exceeding five times the amount of tax or surcharge so assessed subject to a minimum of five hundred rupees. 9-C. Re-assessment of tax and surcharge.- (1) If in consequence of an information which has come into his possession, the Assessing Authority discovers that the tax or surcharge due from the owner has been under- assessed or has escaped assessment in any year, the Assessing Authority may at any time within five years following the close of the year for which re- assessment is to be made and after giving a reasonable opportunity, in the prescribed manner, of being heard proceed to re-assess the tax or surcharge payable, which has been under-assessed or has escaped assessment. (2) The Assessing Authority may, at any time, within one year from the date of any order passed by him and subject to such conditions as may be prescribed, rectify any clerical or arithmetical error apparent from the record.]. 18 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 1[10. Exemptions.- Where-ever it is expedient to do so in national or public interest the State Government may, by general or special order and subject to specific conditions, if any, exempt any person or class of persons from the operation of all or any of the provisions 2[other than the provisions of section 3-B,] of this Act.]