Amendment status not verified — confirm the current text below against the official source.
(1) Every statement and document, furnished under section 30F shall be scrutinised by the Commissioner to ascertain the correctness of calculation of tax payable, including application of proper rate of tax, according to such statement submitted in writing. (2) If any mistake is detected upon the scrutiny made under sub- section (1), the Commissioner shall, in the prescribed manner, serve upon the casual dealer who has filed such statement, a notice in such form as may be prescribed, requiring him to pay the amount of tax in deficit, if any, within the date specified in such notice. (4) Any audit under this section shall be completed within six months from the date on which the selection is made by the Commissioner: Provided that where the Commissioner is satisfied that audit in respect of such dealer cannot be completed within six months from the date of selection, he may, upon giving the dealer an opportunity of being heard and for the reasons to be recorded in writing, extend the period for another six months: Provided further that the order of such extension shall be made within six months from the date of selection for audit and such order shall be immediately communicated to the dealer. Credit and debit 44. (1) Where a tax invoice has been issued 40 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005. (Section 9.) (3) If upon scrutiny made under sub-section (1), a casual dealer is found to have paid tax in excess of the amount payable as per such statement, the Commissioner shall infoip the same to the casual dealer within one month from the date of coipletion of such scrutiny. (4) Where the Commissioner, for reaosns to be recorded in writing, has reason to belive that a casual dealer has furnished incorrect statement of his sale or purchase in the statement furnished under section 30F, he may verify such statement. (5) If upon verification of the statement referred to in sub-section (4), the Commissioner is not satisfied that the statement furnished by such casual dealer are correct and complete, he shall proceed to make assessment of the casual dealer as referred to in sub-section (2) of section 48."; (31) for section 45, the following section shall be substituted:—