Amendment status not verified — confirm the current text below against the official source.
( I) Notwithstanding anything deemed to contained in sub-section (1) of section 11, returns be made in certain furnished by a registered dealer in respect of the cases. periods commencing on and from the day immediately following the latest period for which assessment under sub-section (1) of section 11 has been made and ending on or before the 31st day of December, 1992 (hereinafter referred to as the eligible period) shall be accepted as correct - and complete and all assessments in respect of such eligible period shall, subject to the provisions of sub-section (2), be deemed to have been made on the 30th day of June, 1993: Provided that on the failure of any dealer to furnish any return for any period of a year, the provisions for assessment of tax under this sub-section for other period or periods of that year shall, notwithstanding that returns have been furnished by such dealer for such period or periods of that year, not be applicable: Provided further that where any assessment made under sub-section (1) of section 11 in respect of any of the eligible periods has been set aside under section 20 with direction to make fresh assessment, the provisions of this sub-section shall not apply to such fresh assessment. (2) Where the Commissioner is satisfied on information or otherwise that a registered dealer— (a) has concealed any sales or particulars thereof, or (b) has furnished incorrect statement of his turnover or incorrect particulars of his sales in the return submitted under section 10 or otherwise, relating to an assessment made under sub-section (1) which has resulted in reduction of the amount of tax payable by him under this Act in respect of any of the periods, the Commissioner shall, subject to such conditions as may be prescribed, within six years from the date of such assessment, reopen in the prescribed manner the assessment for such period and, after giving such dealer a reasonable opportunity of being heard, make fresh assessment under sub-section (1) of section 11 for such period to the best of his judgement. (3) The Commissioner shall, while making the fresh assessment under sub-section (2) in respect of any registered 88 The West Bengal Finance Act, 1993. of 1993.] (Section 3.) dealer for any period, direct such dealer to pay, in addition to tax assessed afresh and penalty imposed, if any, under sub-section (1) of section 11 a sum not less than twice, but not exceeding thrice, the amount of tax assessed by way of further penalty: Provided that no penalty shall be imposed under this sub- section on a registered dealer in respect of such period where he discovers omission or error or other facts resulting in short payment of tax due from him according to books of accounts and furnishes a declaration in the prescribed form together with a receipted challan showing payment of the balance amount of tax which is found to be payable within the 31st day of December, 1995."; (10) in section 22,— (a) sub-section (8a) shall be omitted; (b) in sub-section (11), for the figures, word, letter and brackets ", (7) and (8a)", the word, figure and brackets "and (7)" shall be substituted; (11) in section 26, in sub-section (2),— (a) after clause (b2), the following clauses shall be inserted:— "(b2a) the manner in which and the authority by whom tax shall be determined and collected and time and interval at which tax shall be paid by a casual trader under sub-section (4), and manner of refund under sub-section (6), of section 4C; (b2b) the manner in which and the authority by whom tax shall be determined and collected and time and interval at which tax shall be paid by a casual trader under sub-section (3) of section 4D;"; (b) in clause (f 1), for the words "class or classes", the words "goods to which deferment of tax shall not apply, and class or classes or descriptions of goods in respect of which, class or classes" shall be substituted; (c) in clause (f5), after the words "shall not apply, and", the words "class or classes or descriptions of goods in respect of which," shall be inserted; 89 The West Bengal Finance Act, 1993. [West Ben. Act (Section 4.) (d) for clause (ii-1), the following clause shall be substituted:— "(ii-1) the manner of reopening of assessment in respect of a period under sub-section (2) and form of declaration under sub-section (3), of section 11E;"; (12) in Schedule I,— (a) item 53 and the entry relating thereto in column 1 shall be omitted; (b) for item 105 and the entry relating thereto in column 1, the following item and entry shall be substituted:— "105. Enamelled utensils, that is to say, enamelled tumblers, dishes and plates and enamelled spittoons, urinals and bedpans."; (13) in Schedule II, after serial No. 45 and the corresponding entry under the heading "Description of Goods", the follow- ing serial No. and entry under the heading "Description of Goods" shall be added:— "46. Foreign liquor, whether made in India or not, ' including brandy, whisky, vodka, gin, rum, liqueur, cordials, bitters and wines or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable fermented liquors.". Amendment of West Ben. Act IV of