Amendment status not verified — confirm the current text below against the official source.
If the Government are satisfied thn t circum- Exemption stances cxist for which it is necessary so to do, they in goods rcsgcct cxpor- of may, by notifichtion cxempt the paytnent ol tax, in trd. whole or in part, in respect of any goods cgried for underl-this *Act -reasonable security to be .paid dn the p~escri bed-manner 1 for the prop.er payment of tax pay&ble~by-him under t.his .Act and if~the~security so demanded is not -.paid . the .said authoiaity may, notwithstanding. any tiling contained in this Act- (t) .if thc defaulter.happens to 'be a registered dealer, cancel the certificate o t*t:gistration granted-to-him ; .or (ii) if the defaulter is a dealer who has applied ;for registr;ation, refuse r to gra11t . him a ws$ificsf.te of. registtat ion : Provided that no such cancellation or refusal s,hall-be; made -unless , the dealer h s been -,given a reaso;trablej oppor-tunity.of -being, heard. - 110. :(It) ! Zftthe Commissioner .is--satisfied that the bcgmcot return ,furnished iby a dealer under )section 8 in respect~of-any :period~jsi~orreci. and complete, he shall by an order 4 in.writing,- assess ,the -dealer , and deter- mine,.fbe tax . ,p?ya,ble by .him,, on the .basisi of such retgrn. I @) Jf .theiCommissioner is not satisfied that the return furnished under rpxtion . 8 .~is,correct and co~p.let.e, he -&al\.serve .on the cje.aler a notice requir- ing'bh, on;the .date a ~ d ..ho,ur and #!.ace mentioned thereiri-either:to:af t e n ' d ,in persop or to produce or cause- to be, prdduced any eyideqcq.~~ .wbch he may rely in support of his return. (3) On the date mentioned in the.,notide under sub-sectiss, (21-m as soon ,af~er~klrrls.. as ,q?y7 be, , fbe Cqpplissiqner, Mter . heariqg , sqch ,evi&bqe ,as ,.the d@!er m?y: produce. md,sqch other , eyiaence , .as the Cornmissloner may require, shall, by' an' order iri writing, assess the dealer and determine the tax paya- bl@,by b n onthe :basis: of such~assessment. (4) If a dealer ihviag ?furnished (the return .as r:eC~.lred under , ,sec.tio,n 8 fails ,to , -c~rnply ;triFh the t~s-of,a:aot:lce issu:d uoder ,s~b-sq$fiop'@), .... I . Tl\be Cammissioner shall.'.$y .py +p$d@r :in .,wflt,~ g . , ~ ? S S the dealer to the best df his- judgment hnd ! etermine &fita~$?a#abl&by.himi~~ the :vbasis A~of :such m t : Provided that before making assessment, the Commissioner may, allow the dealer such further time as he thinks fit to comply wit11 the terms of the notice issued under sub-section (2). (5) If a dealer fails to make a return as required under section 8, the Commissioner shall, after giving the dealer a reasonable opportunity of being heard, by an order in writing assess the dealer to the best of his judgmcnt and determine the tax payable by him on the basis of such assessment. (6) (i) If the Commissioner in course of any proceedings under sub-sections (31,. (4) and (5) is satisfied that any dealer- (a) has, without reasonable cause, failed to furnish the return which he -was required to furnish under section 8 or has without cause failed to furnish it within the time prescribed and in the manner required or has failed to pay the admitted tax before furnishing the return ; or (b) has, without reasonable , cause, failed to compIy with a notice undex sub-section (2) within the time specified therein or within the time extended under the proviso to sub-section (4) ; or (c) has, concealed the parti&lars of goods carded or furnished particulars of -such goods which are inaccurate to his knowledge ; or (d) has, evaded in any way the liability to pay tax; he masdirect that such dealer shall pay by wa) of penalty,, in: addition to thctax payble by him, a sum not exceeding one and a half times of the tax payable by him. (ii) No order under clause (i) shaI1 be made unless the dealer has been heard or has been given a reasonable opportunity of being heard. ' (7) Any assessment made under this section shall be withe-ut prejudice, to any prosecution institu- I , . ted for an offe'nce under this Act: , ~r,ovided that when the - Cgrnmjssioner has imposed a penalty in addition to the amount assessed 8 of 19683 OR INLAND WATERWAYS) ACT, 7968 I Sec. 71 ) under this section, no further criminaI proceedings for the same offence shall be taken against the dealer under this Act: Provided further that no order assessing the amount of tax due fi.011-I a dealer i11 respect of any period shaII be passed later than thirty-six months from the expiry of suclt period: Provided also that the period of limitation k e d in the proviso immediately piheceding shall not apply to assessment under sub-section (8) or to enhance- ment of assessment or order of fresh assessment made or passed under section 12. (8) If for any reason the tax payabIe by a dealer for any period to \vIzich this Act applies has escaped assessment or has been under-assessed, the C o b s - sioncr may, at any time, within thirty-six monthsfcorn the expiry of that period, call for a return under sub- section (1) of section 8 and may proceed to assess the amount of tax due from the dealer in the manner laid down in this section and may also direct, in cases where such escapement or under-assessment is due to the dealer having concealed particulars of goods carried or lmvi ng furnished incorrect particulars tllerc- of without sufficient cause, that the dealer shall pay, by way of penalty, in addition to the tax assessed under this subsection, a sum not exceeding one and a half times of the tax so assessed.