Amendment status not verified — confirm the current text below against the official source.
Return after due date and amendment of return.—If any person has not furnished a return within the time specified in a notice under sub-section (1) of section 6 or having furnished a return under that section discovers any omission or wrong statement therein, he may furnish a return or a A revised return, as the case may be, at any time before the assessment is made 8 Assessment.—(1) If a list with the statement as required by section 5 or a return as required by sub-section (1) of section 6 is furnished and the assessing authority is satisfied 52 that it is correct and complete, it shall levy the tax on employment from the person liable to be assessed on the basis of such statement or return. Explanation —If a person produces the notice of demand of income tax served on him under the Income Tax Act, 1961 (Central Act 43 of 1961), for the year comprising the half-year in question, the assessing authority shall be bound to take one- half of the income mentioned in such notice of demand as the income derived from the sources on which the tax on employment is leviable under this Act, as the income of the said sources for the purpose of levying the tax on employment. (2) If the assessing authority is not so satisfied, it shall serve a notice on the person concerned, requiring him either to attend in person at its office on a date to be specified in the notice or to produce or cause to be produced on that dale evidence on which he may rely in support of his return (3) The assessing authority, after hearing such evidence as the person may produce and such other evidence as it may require on any specified points, shall, by order in writing, assign to the person the class in the scale appropriate to the half yearly income of such person as estimated by it. (4) If any person fails to make a return in response to any notice under sub-section (1) of section 6 or fails to comply with the terms of any notice issued under sub-section (2) of this section, the assessing authority shall, by order m writing, assign to the person concerned the class in "the scale appropriate to the half yearly income of such person as estimated by it (5)The assessing authority may, when classifying any person under sub- section (3) or sub-section (4), do so on genet al considerations with reference to the nature and reputed value of the business transacted, the she and rental of residential and business premises, the quantity and number of articles dealt with, the number of persons employed and the income tax paid by such persons. (6)The assessing authority shall not be entitled to call for the accounts of any person. 9 Power to assess in case of escape from assessment.— If for any reason any person liable to pay the tax on employment has escaped assessment in any half-year, the assessing authority may, at any time within three years from the date on which such person should have been assessed, serve on such person a notice assessing him to such tax and demanding payment thereof within thirty days from the date of such service, and the provisions of this Act shall, so far as may be, apply as if the assessment was made in the half-year to which such tax relates. 10 Notice of demand.—When any tax on employment is due in consequence of any order passed under this Act, the assessing authority shall serve upon the assessee or other person liable to pay such tax a notice of demand in the prescribed form specifying the sum so payable and the time within which it shall be paid. 11 Recovery of tax.—Any amount specified as payable in a notice of demand under section 10 shall be paid within the time, at the place and to the person mentioned in the notice, or if no time is so mentioned, then on or before the 1st day of the second month following the day of service of the notice, and any assessee failing so to pay shall be deemed to be m default 12 Mode of recovery.—Without prejudice to any other mode of recovery, arrears of the tax on employment may be recovered under the provisions of the Revenue Recovery Act for the time being in force as if it were an arrear of public revenue due on land 13 Appeals.—(1) Any person objecting to the amount of the tax on employment specified in the notice of demand served under section 10 or denying his liability to be assessed under this Act or objecting to any order of the assessing authority under this Act* may appeal to the appellate authority against the assessment or against such order: Provided that no such appeal shall lie unless the tax on employment has been paid (2) An appeal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner. I 54 (3) The appeal shall be presented within a period of sixty days from the date of service of the notice of demand relating to the assessment or the date of service of the order, as the case may be, but the appellate authority may admit an appeal presented after the expiration of the said period, if it is satisfied that the appellant had sufficient cause for not presenting it within the said period * Provided, however, that no such appeal shall be admitted after a period of six months from the date of service of the notice of demand relating to the assessment or the date of service of the order, as the case may be (4) The appellate authority shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing and make or cause to be made such further inquiry as it thinks fit (5) At the hearing of the appeal, the assessing authority shall also have a right to be heard (6) In disposing of an appeal, the appellate authority may,— * . (a) in the case of an order of assessment,— (i) confirm, reduce, enhance or annul the assess ment , or (ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; (b) in the case of any other order, confirm, cancel or vary such order (7) The appellate authority shall, on the conclusion of the appeal, communicate the orders passed by it to the appellant and the assessing authority (8) The orders passed by the appellate authority shall, subject to the provisions of section 15, be final and shall not be liable to be questioned m a court of law 1 \ l I 14, Reference to District Court.—(1) The appellate authority may, if it is satisfied either suo motu or on application by any party to an appeal under section 13 that the decision on the appeal involves a question of law, draw up a statement of the case and refer it to the District Court. (2) If the District Court is not satisfied that the statement in a case referred under this section is sufficient to enable it to determine the question raised thereby, the court may refer the case back to the appellate authority to make such additions thereto or alterations therein as the court may direct in that behalf. (3) The District Court upon the hearing of any such case shall decide the questions of law raised thereby and shall deliver its judgment thereon containing the grounds on which such decision is founded and shall send a copy of such judgment under the seal of the court to the appellate authority which shall pass orders on the appeal in conformity with such judgment (4) For the purposes of this section, "District Court” means the District Court having jurisdiction over the area in which the assessee exercises his profession, art or calling or transacts business or holds appointment. 15 Powers of revision of the District Collector.—The District Collector may at any time call for and examine the record of any proceeding pending before or disposed of by the appellate authority or the assessing authority and may pass such order in reference thereto as thinks fit * Provided that no such order shall be passed under this section without notice to the party who may be affected by the order Provided fuither that no order passed on the basis of a reference under section 14 to the extent covered by the answer to such reference shall be subject to revision by the District Collector. 16 Rectification of mistakes.—(1) The appellate authority or the revisional authority may at any time within three years from the date of an order passed by it on appeal or revision, as the case may be, and the assessing authority may at any time within three years from the date of any assessment or order passed by it, of its own motion, rectify any mistake apparent from the record of the appeal, revision, assessment or 5/97 - 5 I 56 1 order, as the case may be, and shall, within the like period, rectify any such mistake which has been brought to its notice by an assessee Provided that no such rectification shall be made which has the effect of enhancing an assessment or reducing a refund unless the assessee has been given reasonable opportunity of being heard in the matter (2) Where any such rectification has the effect of reducing an assessment, the assessing authority shall make any refund which may be due to such assessee (3) Where any such rectification has the effect of enhancing an assessment or reducing a lefund, the assessing authority shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 10 and the provisions of this Act shall apply accordingly 17 Power to take evidence on oath, etc.—The appellate authority, the assessing authority and the revisional authority shall, for the purposes of this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (Central Act *5 of 1908), when trving a suit m respect of the following matteis, namely — (a) enforcing the attendance of any person and examin mg him on oath or affirmation , (b) requiring the chscoveiy and pioduction of documents (c) receiving evidence on affidavit. (d) issuing commissions for the examination of witnesses 18 Refunds.—(1) If any person satisfies the assessing authority that the amount of the tax on employment paid by him exceeds the amount with which such person is propel ly assessable under this Act. he shall be entitled to a refund of such excess (2) The appellate authority in the exercise of its appellate powers or the revisional authority in the exercise of its revisional powers, if satisfied to the like effect, shall cause a refund to be made by the assessing authority of any amount found to have been wrongly paid or paid in excess. J V —V 57