Amendment status not verified — confirm the current text below against the official source.
Subs. by section 4 ibid. Submission of returns and assessment of tax 9- (1) Every dealer liable to obtain registration under this Act, shall submit such returns of value of scheduled goods along with proof of deposit of amount of tax shown payable in the return to its assessing authority in such manner, for such tax periods and within such time as may be prescribed: Provided that the assessing authority on the application of the dealer may, for sufficient reason allow the dealer to submit return beyond prescribed time. (2) Every dealer liable to pay tax, other than a dealer referred in sub-section (2) of section 8, shall submit to the assessing authority for each assessment year, an annual return of self assessed tax in such manner and within such time as may be prescribed: Provided that the assessing authority on the application of the dealer may, for sufficient reason, extend the time for submitting the return up to a period of ninety days. (3) Where- (a) a dealer has submitted returns for all tax periods referred to in sub-section (1) and the annual return of self assessed tax referred to in sub-section (2); (b) prima facie there is no reason to believe that the dealer has suppressed value of any scheduled goods or has otherwise evaded payment of tax: and (c) the dealer has neither claimed refund of any amount deposited as tax nor has, in respect of any scheduled goods, claimed reversal of amount of tax under section 5, the assessing authority shall, without requiring appearance of the dealer accept the return of self assessed tax: Provided that where the assessing authority is of the view that- (i) tax shown payable in the return has not been computed at the applicable rate of tax; or (ii) there is mathematical error in computation of tax; or (iii) any exemption of concession has been claimed on the basis of any certificate of any prescribed certificate or declaration but such form of declaration or certificate has not been submitted, he shall issue notice to the dealer for submitting revised annual return of self assessment within fifteen days from the date of service of the notice and if the assessing authority is satisfied with the revised return of self assessment, he shall accept the revised return of self assessment: (4) In case of a dealer other than the dealer in whose case self assessment of tax is to be accepted by the assessing authority under sub-section (3), the assessing authority shall, after making such enquiry as it may deem fit and after affording reasonable opportunity of being heard to the dealer, determine the value of the scheduled goods brought or received by the dealer into any local area for consumption, use or sale therein and the amount of tax payable by the dealer: Provided that nothing shall prevent the assessing authority from determining such value of scheduled goods and the amount of tax payable by the dealer according to its best judgment assessment where- (a) the dealer has not maintained account books in respect of scheduled goods; or (b) the dealer has not produced accounts and documents maintained by him in respect of scheduled goods; or (c) accounts and documents produced by' the dealer are not found worthy of credence by the assessing authority; or (d) value of scheduled goods brought or received in any local area is not verifiable from the accounts and documents produced by the dealer. Provisional assessment of tax 10- (1) Where a dealer to whom sub-section (I) of section 9 applies fails to submit return of value of the scheduled goods and tax payable on entry of such goods into a local area within the time prescribed or allowed under that section or does not furnish proof of deposit of tax shown payable in such return, or the return submitted is, in the opinion of assessing authority, incorrect or incomplete or contains wrong particulars, the assessing authority may, without prejudice to the provisions of section 9 but after giving reasonable opportunity of being heard to the dealer, make provisional assessment of value of scheduled goods and the tax payable thereon. (2) Where the assessing authority has made a provisional assessment under sub-section (I). it shall not, by reason of such assessment, be precluded from re-determining the value of the scheduled goods and making the assessment of tax for the whole year. Composition of tax 11- (1) Where in respect of any scheduled goods, a dealer is liable for payment of tax under this Act but does not fall within the definition of a dealer as defined under sub-section (II) of section 2 of the Uttarakhand (The Uttaranchal Value Added Tax Act, 2005) Adaptation and Modification Order, 2007, he may, subject to other provisions of this section, opt for payment of tax in respect of such scheduled goods on the estimated value of the goods before bringing or receiving or before taking delivery of such goods into a local area. (2) Every dealer having no fixed place of business within the State of Uttarakhand shall, subject to other provisions of this section, make payment of tax in respect of scheduled goods on the estimated value of the scheduled goods before bringing or receiving or before taking delivery of such goods into a local area. (3) Every person or dealer, who does not fall under sub section (I) or sub- section (2) and who is liable for payment of tax under this Act, may opt for payment of tax in respect of such scheduled goods on the estimated value of the goods before bringing or receiving or before taking delivery of such goods into a local area. (4) Once a dealer or a person, as the case may be, referred to in sub- sections (l), (2) and (3), opts for payment of tax under this section for any assessment year, he shall not be entitled to change his option for payment of tax in any other manner for any period of that assessment year. (5) Any dealer who makes payment of tax under provisions of this section shall not be liable for submission of returns referred to in section 9. (6) Where payment of tax in respect of any goods has been made under this section, no assessment of tax under section 9 shall be made in respect of such goods. (7) Provisions of sub-section (9) of section 4 shall apply to all goods in respect of entry of which into a local area, payment of tax is to be made under this section. Realization of tax through manufacturer 12- (1) Notwithstanding anything contained in any other provision of this Act, any person who intends to bring into a local area from any manufacturer within the State, any goods specified in the Schedule, as may be notified by the State Government, shall, at the time of taking delivery of the goods from the manufacturer, pay to the manufacturer the tax payable on entry of such goods into the local area and the manufacturer shall receive the tax so paid. The manufacturer [shall not give such goods to the buyer]1 unless the amount of such tax has been paid by the purchaser. (2) The manufacturer receiving the tax under sub-section (1) shall submit to the assessing authority return in respect of the goods supplied, and the tax received, by him under sub-section (I) and deposit the tax so received, in such manner and within such time as may be prescribed. (3) Where any manufacturer fails to deposit the tax under this section he shall he liable to pay the tax along with the interest and penalty, if any, payable thereon which shall recoverable as arrears of land revenue. (4) Where the assessing authority is satisfied that any goods referred to in sub-section (I) is lost or destroyed after its delivery by the manufacturer and before its entry into the local area, it shall direct that the tax paid in respect of such goods shall be refunded to the person who had paid the tax under sub-section (1): Provided that no claim for such refund shall be entertained after the expiry of six months from the date of the loss or destruction of the goods. (5) Provisions regarding imposition of penalty in respect of amount of tax deducted under section 35 of The Uttarakhand (The Uttaranchal Value Added Tax Act. 2005) Adaptation and Modification Order, 2007, and provisions regarding payability of interest under sub-section (4) of section 34 of the said Act shall mutatis mutandis apply to amounts collected by manufacturers from purchasers under this section. [(6) The amount of tax deposited under this sub-section shall be deemed to have been deposited for and on behalf of the dealer from whom such tax has been received. The manufacturer shall mention the amount of such tax in the dealer. It shall be deemed to be the proof for deposit of tax unless the tax invoice or sale invoice, as the case may be is found forged or bogus or fake or not validly issued or obtained fraudulently.]2