Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in sub- deemed to section (1), or sub-section (2), of section 14, any return be made in certain furnished by an owner in accordance with the provisions of cases. sub-section (1), or sub-section (3), of section 12, in respect of any financial year or part thereof beginning with the financial year in which section 12 came into force and ending with the financial year that completed on the 31st day of March, 1999 (hereinafter referred to as the 54 The West Bengal Finance Act, 1999. III of 1999.] (Section 6.) eligible period) in respect of which no assessment under sub-section (1), or sub-section (2), of section 14 has been made, shall be accepted as correct and complete and all assessments in respect of such eligible period shall, subject to the provisions of sub-se;,tion (2), be deemed to have been made on the 30th day of July, 1999: Provided that where any assessment made under sub-section (1), or sub-section (2), of section 14, in respect of any financial year or part thereof falling within the eligible period has been set aside under section 22 or section 23 with direction to make fresh assessment, the provisions of this sub-section shall not apply. (2) When the Commissioner or any other person appointed under sub- section (1) of section 8 having jurusdiction on any owner is satisfied on information or otherwise that an owner referred to in sub-section (1) of this section, in the return submitted by him under sub-section (1), or sub-section (3), of section 12,— (a) has furnished incorrect market value of retained land in the case of land tax or incorrect market value of the land occupied by building or land appurtenant to such building in the case of urban land tax, or has furnished incorrect particulars of land for the purposes of land tax or urban land tax, as the case may be, resulting in less payment of such tax, or (b) has not paid such tax or has paid such tax less than the tax payable according to his return submitted under sub-section (1), or sub-section (3), of section 12, relating to any financial year or part thereof in respect of which an assessment is deemed to have been made under sub-section (1) of this section, he may, within six years from the date of such assessment, re-open such assessment and, after giving such owner a reasonable opportunity of being heard, make fresh assessment under sub-section (2) of section 14 and, in the case where such fresh assessment is made, all the provisions of section 14 shall apply mutatis mutandis. (3) Where an owner brings to the notice of the Commissioner or any other person appointed under sub-section (1) of section 8 having jurisdiction on such owner, in writing, within six months from the date of assessment made under sub-section (1) of this section, in respect of any financial year or part thereof that due to his error in fact or in law, an amount of such tax has been paid by him in excess of what was payable in respect of any financial year or part thereof, the Commissioner or such other person shall re-open such assessment for making fresh assessment under sub-section (2) of section 14. 55 The West Bengal Finance Act, 1999. [West Ben. Act Amendment of West Ben. Act VI of