Amendment status not verified — confirm the current text below against the official source.
Return default: (1) If a dealer required to file return under sub-section (1) or sub-section (2) of Section 28- (a) Fails without sufficient cause to pay the amount of tax due as per the return for any tax period; or (b) Furnishes a revised return under sub-section (3) of Section 28 showing a higher amount of tax to be due than was shown by him in the original return; or (c) Fails to furnish return; Such dealer shall be liable to pay interest in respect of (i) The tax payable by him according to the return; or (ii) The difference of the amount of tax according to the revised return; or (iii) The tax payable for the period for which has failed to furnished return; at the rate of 2% per month the date the tax payable had -38- become due to the date of its payment or to the date of order of assessment, whichever is earlier. (2) Month shall mean thirty days and the interest payable in respect of a period of less than one month shall be computed proportionately. (3) If a registered dealer, without sufficient cause, fails to pay the amount of tax due and interest along with return or revised return in accordance with the provisions of sub-section (1), the Commissioner may, after giving the dealer reasonable opportunity of being heard, direct him to pay in addition to the tax and the interest payable by him a penalty, at the rate of 3% per month on the tax and interest so payable from the date it had become due to the date of its payment or to the date of order of assessment, whichever is earlier. (4) If a registered of dealer or any other dealer required to furnish return under sub-section (2) of section 28, without any sufficient cause:- (a) Fails to comply with the requirements of the notice issued under sub-section (2) of Section 28; or (b) Fails to furnish any return by the prescribed date as required under sub-section (2) of Section 28; or (c) Being required to furnish revised return, fails to furnish the revised return by the date prescribed under sub-section (3) of Section 28; or (d) Having paid the tax payable according to a return in time, fails to furnish along with the return proof of payment made in accordance with sub-section-section (4) of Section 28' The Commissioner may, after giving the dealer reasonable opportunity of being heard, direct him to pay, in addition to any tax, interest and penalty under sub-section (3) payable or paid by him, a penalty od sum of rupees one thousand per day of default subject to a maximum of rupees one lakh. (5) Any penalty imposed under this Section shall be without prejudice to any prosecution for any offence under this Act. (6) For the purpose of this Act, any return signed by a person who is not authorized under sub-section (5) of Section 28 shall be treated as if no return has been field. -39- 30 Collection of Tax only registered dealer: No person who is not registered dealer shall collect in respect of any sale of goods by him in the State any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the rules made there under and not beyond the rate specified. Not withstanding anything contained in this Section, a registered dealer who has been permitted by the commissioner to pay presumptive tax under Section 21 shall not collect any sum by way of tax on the sale of goods during the period to which such payment relates.