Amendment status not verified — confirm the current text below against the official source.
(1) Every return, furnished under sub- section (1) of section 32, shall be scrutinised by the Commissioner to ascertain the correctness of calculation of input tax credit or input tax rebate and net tax, including application of proper rate of tax, payable according to such return, and the payment of interest payable under sub-section (1) of section 33, if any. Scrutiny of returns. 38 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005. (Section 9.) (2) If any mistake is detected upon the scrutiny made under sub- section (1), the Commissioner shall, in the prescribed manner, serve upon the dealer who has filed such return, a notice requiring him to rectify the mistake or to pay the amount of net tax payable in deficit along with the interest payable under sub-section (1) of section 33, if any, within the date specified in such notice. (3) The notice referred to in sub-section (2) shall not be issued to any dealer after the expiry of four months from the day on which a return has been furnished, under sub-section (1) of section 32. (4) If upon scrutiny made under sub-section (1), a dealer is found to have paid net tax, or interest, in excess of the amount payable as per such return, the Commissioner shall inform the same to the dealer within one month from the date of completion of such scrutiny. Verification of 42. (1) Where the Commissioner, for reasons to be returns. recorded in writing, has reason to believe that a dealer has furnished incorrect statement of his turnover of purchases or turnover of sales or contractual transfer price or incorrect particulars of his purchases or sales or contractual transfer price or has claimed excess amount of input tax credit or input tax rebate in any return furnished under sub- section (1) of section 32, he may verify the statement and particulars furnished in such return with reference to the accounts, registers or documents, including those in the form of electronic records, maintained or kept by such dealer. (2) If upon verification of return made under sub-section (1), the Commissioner is not satisfied that the return furnished by the dealer is correct and complete, he shall proceed to make assessment of the dealer as referred to in section 46 or section 48, as the case may be. (3) No verification shall be made under sub-section (1) after the assessment of the dealer is initiated under section 46 or section 48. Audit of