Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything deemed to be contained in sub-section (2) of section 9, returns completed in furnished by a registered dealer in respect of certain cases. the periods commencing on and from the day immediately following the latest period for which assessment under sub-section (3) of section 9 of this Act 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 if any dealer fails 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 (5) 97 The West Bengal Finance Act, 1993. [West Ben. Act (Section 4.) 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 (2) or sub-section (3) of section 9 in respect of any of the eligible periods has been set aside under section 12 with direction to make fresh assessment, the provisions of this sub-section shall not apply to such fresh assessment. (2) Where the prescribed authority 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 8 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 for which assessment has been made under sub-section (1), it shall, subject to such conditions as may be prescribed, reopen within six years from the date of such assessment in the prescribed manner, the assessment for such period and, after giving such dealer a reasonable opportunity of being heard, make fresh assessment for such period to the best of its judgment under sub-section (2) of section 9. (3) The prescribed authority shall, while making the fresh assessment referred to in sub-section (2) in respect of any registered dealer for any period, direct such dealer to pay, in addition to tax assessed afresh and penalty imposed, if any, under section 9, a sum not less than twice but not exceeding thrice the amount of tax assessed afresh 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."; 98 The West Bengal Finance Act, 1993. V of 1993.] (Sections 5, 6.) (6) in section 21, in sub-section (2),— (a) in clause (bbbb 2), for the words "class or classes", the words "notified commodities to which deferment of tax shall not apply, and class or classes or descriptions of notified commodities in respect of which," shall be substituted; (b) in clause (bbbb 6) after the words "shall not apply, and", the words "class or classes or descriptions of notified commodities in respect of which," shall be inserted; (c) after clause (bbbbbb), the following clause shall be inserted:— "(bbbbbb 1) the manner of reopening of assessment and making fresh assessment under sub- section (2) of section 9A;"; (7) in clause (la) of the proviso to section 23, after the words, figure and letter "or section 6C", the words, figure and letter "or section 6D" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1984.