Amendment status not verified — confirm the current text below against the official source.
(1) If returns are furnished together selective cases with receipts showing payment of tax under on the basis of random section 30 by the registered dealers in respect selection. of all the periods of a year and it appears to the Commissioner from the returns furnished by each of the dealers that the gross turnover of sales made by each of such dealers for such year does not exceed seven lakh rupees, 69 The West Bengal Finance Act, 1998. [West Ben. Act (Section 6.) such dealers shall form a class and shall, notwithstanding anything contained in section 45, be eligible for selection for assessment of tax under sub-section (1) of that section on a random basis: Provided that the provisions of this sub-section shall not apply to any registered dealers,— (a) if assessment of tax payable by such dealer have not been made under sub-section (1) of section 45 for three consecutive years, or (b) if any accounts, registers or documents have been seized under section 66 from him during the period of three years immediately preceding the year of such selection, or (c) if he is eligible for composition of tax payable by him under section 30A. (2) If it appears to the Commissioner that the gross turn- over of sales made by each of the dealers of the class referred to in sub-section (1) for all the periods of a year does not exceed seven lakh rupees and each of them is eligible for selection, the Commissioner may, select on a random basis in such manner and within such time as may be prescribed such percentage of such dealers as may be prescribed for assessment of the tax due from each of such dealers for all the periods of a year under sub-section (1) of section 45. (3) The Commissioner shall not proceed to make assessment of tax due from the registered dealers, other than those selected under sub-section (2), for assessment under sub- section (1) of section 45 in respect of all the periods of the year referred to in sub-section (2): Provided that where the Commissioner has information that— (a) the gross turnover of sales furnished by a registered -dealer in his returns for all or any of the periods of such year is not correct, or (b) all or any of the declarations referred to in the first proviso, or the second proviso, to sub-section (2) of section 17, and required to be furnished by such dealer in support of his claims for concessional rate of tax specified in sub-clause (ii) of clause (a), clause (b), clause (c), clause (d), or clause (e), of sub-section (2) of that section as preferred by him in his returns for all or any of the periods of such year, have not been received by him, or 70 The West Bengal Finance Act, 1998. III of 1998.] (Section 6.) (c) all or any of the declarations referred to in the proviso to sub-clause (ii) of clause (a) of sub-section (3) of section 17 and required to be furnished in support of his claims for deduction under sub-clause (ii) of clause (a) of sub-section (3) of that section as preferred by him in his returns for all, or any of, the periods of such year, have not been received by hm, or (d) such documentary evidence as is required to be furnished by such dealer in support of his claims for deduction under sub-clause (i), sub-clause (iii), sub-clause (iv), sub- clause (v), sub-clause (vi), sub-clause (vii), sub-clause (viii), sub-clause (ix) or sub-clause (x) of clause (a) of sub-section (3) of section 17 as preferred in his returns for all, or any of, the periods of such year, cannot be furnished or produced by him, the Commissioner shall, notwithstanding the provisions of section 48, proceed to. assess to the best of his judgement the amount of tax due from such dealer under section 45 after giving such dealer an opportunity of being heard at any time before the expiry of six years from the end of the year in respect of which or part of which assessment is made: Provided further that any person appointed under sub- section (1) of section 3 to assist the Commissioner to whom the power to make assessment under section 45 has been delegated by the Commissioner shall not proceed to assess under that section after the expiry of the period referred to in sub-section (1), or sub-section (2), of section 48 unless such person obtains sanction of the Commissioner in writing for making assessment of such period within six years referred to in the first proviso. Explanation.—For the purposes of this section, in computing the period of three years referred to in clause (b) of the first proviso, the period of year or years which expired on any date before the appointed day during which a dealer was registered under the Bengal Finance (Sales Tax) Act, 1941, or the West Bengal Sales Tax Act, 1954, repealed by section 106, and was assessed thereunder, shall be included."; 71 The West Bengal Finance Act, 1998. [West Ben. Act (Section 6.) (24) in section 48, after sub-section (2), the following sub-section shall be inserted:— "(2A) Notwithstanding anything contained in sub- section (1) or sub-section (2), assessment of tax due from a registered dealer, not being selected under sub-section (2) of section 45A for assessment in respect of any year comprising a period or periods, may be made before the expiry of six years from the end of the year in respect of which or part of which the assessment is made."; (25) in section 68,— (a) for sub-section (1), the following sub-section shall be substituted:— "(1) To ensure that there is no evasion of tax, no person shall transport from any railway station, steamer station, airport, port, post office or any checkpost set up under section 75 or from any other place any consignment of goods except in accordance with such restrictions and conditions as may be prescribed."; (b) sub-section (2) shall be omitted; (c) in sub-section (3), the words, letter and figures "specified in Part A of Schedule IV, or notified goods," shall be omitted; (26) in section 69,— (a) for the words, letter and figures "goods specified in Part A of Schedule IV, or notified goods.", the words "any consignment of goods" shall be substituted; (b) for the word and figures "section 68", the words and figures "section 68 or section 73" shall be substituted; (c) in clause (a),— (i) for the words "notified under", the words ", referred to in" shall be substituted; (ii) the words, figure and brackets "or at any place referred to in sub-section (2) of that section," shall be omitted; (d) in clause (b), for the word "stored.", the words "stored, or" shall be substituted; (e) after clause (b), the following clause shall be added:— "(c) intercept, detain and search at any checkpost or any other place referred to in sub-section (2) of section 73, any goods vehicle."; 72 The West Bengal Finance Act, 1998. III of 19981 (Section 6.) (27) after section 69, the following section shall be inserted:— "Stock of goods