Section 79

Amendment status not verified — confirm the current text below against the official source.

Where the goods are, or have been, transported by a dealer, casual dealer, transporter, carrier or transporting agent or any other person in contravention of restrictions or conditions prescribed under section 73 and such goods are not available for seizure under sub- section (1) of section 76, the Commissioner shall, after giving such transporter, carrier or transporting agent or the person a reasonable opportunity of being heard, impose a penalty of a sum not exceeding twenty-five per centunt of the market value of such goods in such manner as may be prescribed."; (60) in section 80,— (a) in sub-section (1),— (i) for the words "the transporter of such goods shall have to make,", the words "the transporter, carrier or transporting agent or any other person transporting such goods, shall have to make," shall be substituted; (ii) for the first proviso, the following proviso shall be substituted:— "Provided that if there is any possibility of transhipment in West Bengal of the goods so carried by such transporter, carrier or transporting agent or any other person, he shall also declare the same on the body of the consignment note or on the document of like nature while making the declaration and shall, thereafter, note therein the particulars of the new vehicle when such transhipment is actually made even when, after leaving the first checkpost, any transhipment of such goods is made by such transporter, carrier or transporting agent or any other person, under any compelling circumstances:"; "Penalty for contravention of the provisions of section 73 when goods transported are not available. PART THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 59 The West Bengal Finance Act, 2005. (Section 9.) (iii) for the second proviso, the following proviso shall be substituted:— "Provided further that the provisions of this sub-section shall not apply where the transporter, carrier or transporting agent or any other person transporting such goods proves to the satisfaction of the Commissioner or such other authority as may be prescribed, that the transport of such goods in such vehicle is in the course of export within the meaning of sub- section (1) of section 5 of the Central Sales Tax Act, 1956, 74 of 1956. to such country as the State Government may by notification specify."; (b) in sub-section (2),— (i) for the words "produced before the Commissioner", the words "produced before the Commissioner or such other authority as may be prescribed," shall be substituted; (ii) for the words "the transporter", the words "the transporter, carrier or transporting agent or any other person" shall be substituted; in sub-section (3),— (i) for the words "returned to the transporter" the words "returned to the transporter, carrier or transporting agent or any other person" shall be substituted, and (ii) the following provisos shall be added:— "Provided that the Commissioner, or the authority referred to in sub-section (2), may, before countersigning the consignment note or a document of like nature containing the declaration produced, demand from such transporter, carrier or transporting agent or any other person, by an order in writing, a reasonable amount of security, if he is satisfied that the transporter, carrier or transporting agent or any other person, has failed to produce before the Commissioner or such authority, at the last checkpost, as specified in sub-section (4), any consignment note or a document of like nature containing the declaration made by him in respect of any goods transported in a goods vehicle by him on any previous occasion: Provided further that the security furnished shall be released to such transporter, carrier or transporting agent or the person, if the Commissioner or the authority demanding the security under the first proviso is satisfied that the vehicle carrying the goods, for which the consignment note or the document of like nature containing the declaration had been countersigned on furnishing of security has exited from West Bengal: Provided also that if the transporter, carrier or transporting agent or any other person, fails to produce before the Commissioner or the authority referred to in sub-section (2), the evidence of exit from West Bengal of the vehicle carrying the goods, referred to in the second proviso, within a reasonable time from such exit, the security shall be adjusted against the penalty which may be imposed upon the transporter, carrier or transporting agent or the person, under sub-section (6) or under section 79."; (c) 60 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART HI The West Bengal Finance Act, 2005. (Section 9.) (d) in sub-section (4),— for the words "The transporter", the words "The transporter, carrier or transporting agent or any other person" shall be substituted; (ii) for the words "the Commissioner", occurring in two places, the words, figure and brackets "the Commissioner or the authority referred to in sub-section (2)," shall be substituted; (iii) for the words "return the same to the transporter:", the words "return the same to the transporter, carrier or transPOrting agent or any other person:" shall be substituted; (iv) in the proviso,— (A) for the words "by the transporter", the words "by the transporter, carrier or transporting agent or any other person" shall be substituted; (B) for the words "the Commissioner", occurring in two places, the words, figure and brackets "the Commissioner or the authority referred to in sub-section (2)," shall be substituted; (C) for the words "by such transporter", the words "by such transporter, carrier or transporting agent or any other person" shall be substituted; (D) for the words "return the same to the transporter", the words "return the same to the transporter, carrier or transporting agent or any other person" shall be substituted; (e) in sub-section (5), for the words "the transporter", occurring in two places, the words "the transporter, carrier or transporting agent or any other person" shall be substituted; (f) in sub-section (6),— (i) for the words "the transporter", occurring in two places, the words "the transporter, carrier or transporting agent or any other person" shall be substituted; (ii) for the words "the value of the goods", occurring in two places, the words "the market value of the goods" shall be substituted; in sub-section (7), for the words "by the transporter", the words "by the transporter, carrier or transporting agent or person" shall be substituted; (h) in sub-section (9), for the word "transporter", the words "the transporter carrier or transporting agent or person," shall be substituted; (i) to sub-section (10), the following proviso shall be added:— "Provided that where the goods are not available for detention and the penalty imposed under sub-section (6) is not paid, realisation of such penalty shall be made under section 55."; (j) in sub-section (1 1 ), for the words "the Commissioner", the words, figures and brackets "the Commissioner or the authority referred to in sub-section (2)," shall be substituted; (k) for sub-section (14), the following sub-section shall be substituted:— "(14) Subject to the provisions of sub-section (10) and sub- section (12), if such transporter, carrier or transporting agent or person fails to produce the consignment note or the document of like (i) (g) PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 61 The West Bengal Finance Act, 2005. (Section 9.) nature containing the declaration countersigned under sub-section (3) or sub-section (9) before the Commissioner or the authority referred to in sub-section (2), as required under sub-section (4) within such time as may be specified in the consignment note or the document of like nature containing the declaration, it shall be presumed that the goods so transported have been sold in West Bengal by such transporter, carrier or transporting agent or person, and he shall be deemed to be a dealer under this Act."; (1) in sub-section (15), for the words "to the transporter", the words "to transporter, carrier or transporting agent or person," shall be substituted; (61) in section 81,— (a) in sub-section (1),— (i) for the words "a transporter", the words "a transporter, carrier or transporting agent or any other person," shall be substituted; (ii) for the words "in a goods vehicle any consignment of goods", the words ", in a goods vehicle, any consignment of goods, or any load is carried by a person" shall be substituted; (iii) for clause (a), the following clause shall be substituted:— "(a) where carriage is caused by sales of such goods,— the tax invoice or invoice or bill or cash memorandum issued by the seller of such goods, and a way bill in the prescribed form and obtainable from such authority in such manner, as may be prescribed; or (ii) two copies of the tax invoice or invoice or bill or cash memorandum issued by the seller of such goods, and such document, containing description, quantity or weight and value of the goods and such other particulars as may be prescribed, or"; (iv) in clause (b),— (A) for the words "and such other documents as may be prescribed:", the words, letter and brackets "and a way bill and such other documents as referred to in clause (a) above:" shall be substituted; (B) in the proviso, for the words "the transporter", the words "the transporter, carrier or transporting agent or any other person" shall be substituted; (b) in sub-section (2),— (i) for the words "The transporter", the words "The transporter, carrier or transporting agent or any other person" shall be substituted; (ii) for the words "the Commissioner shall, after verification,", the words "the Commissioner shall, wherever necessary after verification," shall be substituted; (c) after sub-section (2), the following sub-section shall be inserted:— "(2a) Where it appears to the Commissioner that— (a) due to failure of any dealer, casual dealer or any other person, no way bill in the prescribed form or such document as mentioned in clause (a) of sub-section (1), could be produced by such transporter, carrier or transporting agent or person before him, or (i) 62 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005. (Section 9.) (b) the way bill in the prescribed form or such document, as mentioned in clause (a) of sub-section (1), produced is fake, false or incorrect in respect of description, quantity, weight and value of the goods transported, or (c) the consignor of the goods, does not exist at the address declared in the way bill in the prescribed form or such document as mentioned in clause (a) of sub-section (1), or (d) the consignor of the goods does not exist at the address declared in the documents as mentioned in clause (b) of sub-section (1), he shall, for reasons to be recorded in writing, seize such goods under section 76 at any checkpost, or at any place, referred to in sub-section (2)."; (d) in sub-section (3), for the words "any class or classes of transporter", the words "any class of classes of transporter, carrier or transporting agent or person" shall be substituted; (62) in section 82, after clause (d), the following clauses shall be added:— "(e) An official on transfer as personal effects; (f) Such other person or organisation, and in such circumstances, as may be prescribed."; (63) in section 83,— (a) for the words "in respect of sale or purchase of goods", the words "in respect of sale or purchase of goods or execution of works contract in West Bengal," shall be substituted; (b) for the word and figures "section 74", the word and figures "section 73" shall be substituted; (64) for section 84, the following section shall be substituted:— "Appeal against 84. (1) Any casual dealer or dealer may, in the provisional or other assessment. prescribed manner, appeal to the prescribed authority against a provisional assessment or any other assessment, within forty- five days or such further period as may be allowed by the said authority for cause shown to his satisfaction from the receipt of a notice of demand in respect thereof: Provided that no appeal shall be entertained by the said authority unless he is satisfied that the amount of tax, penalty or interest, as the case may be, as the appellant may admit to be due from him has been paid: Provided further that where the payment of tax due from a registered dealer stands deferred under section 116, an appeal shall, notwithstanding that the tax admitted to be due from him has not been paid, be entertained. (2) Subject to such rules of procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may, for reasons to be recorded in writing,— (a) confirm, reduce, enhance or annul the provisional assessment or any other assessment, or (b) when such authority is satisfied that it is not practicable or desirable to act in accordance with the provisions of clause (a), set aside the provisional assessment or any other assessment and direct the assessing authority to make fresh assessment after such further inquiry as may be directed: PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 63 The West Bengal Finance Act, 2005. (Section 9.) Provided that any appeal, which is entertained under sub- section (1), shall, if not disposed of before the 31st December next following the expiry of two years from the date of its presentation, be deemed to have been disposed of in accordance with law and all the claims of the applicant shall be deemed to have been allowed in full: Provided further that the appropriate appellate authority may, before expiry of the period mentioned in the first proviso, obtain from the Commissioner an extension of time mentioned in that proviso and where the Commissioner, for reasons to be recorded in writing, extends the time, such appeal may be disposed of during the period of one year immediately following the period mentioned in the first proviso. (3) While acting in accordance with the provisions of clause (b) of sub-section (2), the appellate authority may set aside any part of a provisional assessment or any other assessment and, if he does so, the assessing authority shall make a fresh assessment in respect of such part or parts only, and the remaining part or parts of the previous assessment shall remain unaltered and valid. (4) Pending disposal of an appeal referred to in sub-section (2), the appellate authority may, on application, at his discretion and subject to such conditions and restrictions as may be prescribed, stay realisation of the amount of tax, interest or penalty in dispute wholly or in part. Explanation.—For the purposes of this section, section 85, section 86 or section 87,— (a) the expression "provisional assessment" means— (i) provisional assessment for tax and imposition of penalty under section 45, (ii) determination of interest under section 50, or (iii) rectification of mistake in determination of interest under section 51; (b) the expression "any other assessment" means— (i) assessment of tax and imposition of penalty under section 46 and section 48, (ii) determination of interest under section 50, or (iii) rectification of mistake in determination of interest under section 51. (c) "notice of demand" means any notice served in accordance with the provisions of this Act for realisation of the tax, interest or penalty referred to in clause (a) and clause (b)."; (65) for section 85, the following section shall be substituted:— "silo mom 85. (1) Subject to such rules as may be made and revision by for reasons to be recorded in writing, the Commissioner Commissioner. may, on his own motion, revise a provisional assessment under section 46, or section 48, or deemed to have been made under sub- section (1) of section 47 or order passed by a person appointed under sub- section (1) of section 6 to assist him. (2) Notwithstanding anything contained elsewhere in the Act, where an assessment in respect of the dealer for any period is taken up under clause (c) or clause (d) of sub-section (1) of section 46, the Commissioner may, or his own motion, revise the orders of assessments under section 45, or section 46, or section 47 or section 48 for the previous five years also."; 64 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005. (Section 9.) (66) for section 86, the follbwing section shall be substituted:— "Revision by 86. Subject to such rules as may be prescribed and Commissioner upon application. for reasons to be recorded in writing, the Commissioner or the prescribed authority may, upon application, revise any order other than an order referred to in section 87 and an order of provisional assessment or any other assessment against which an appeal lies under section 84, passed by a person appointed under sub-section (1) of section 6 to assist him:. Provided that any revision filed against the observations made in the audit report as referred to in sub-section (3) of section 43, shall, if not disposed of before the expiry of ninety days from the date of its presentation, be deemed to have been disposed of in accordance with law and all the claims of the applicant shall be deemed to have allowed in full: Provided further that the appropriate revisional authority may, before the expiry of the period mentioned in the first proviso, obtain from the Commissioner an extension of time mentioned in that proviso and where the Commissioner, for reasons to be recorded in writing extend the time, such revision may be disposed of during the period of three months immediately following the period of ninety days as referred to in the first proviso. Explanation.—For the purposes of this section, the expression "any order" also includes the following,— (a) an order of seizure of accounts of a dealer or casual dealer or any other person, made under section 67; (b) an order of sealing any house, room, warehouse, almirah, cabinet, safe, locker, drawer, box, or any receptacle, made under section 69; (c) an order of seizure of account of a transporter, carrier or transporting agent made under section 71; (d) an order of seizure of goods of any person, made under section 76."; (67) for section 87, the following section shall be substituted:— "Revision by 87. (1) Subject to such rules as may be prescribed Appellate and and for reasons to be recorded in writing, the Appellate Revisional Board. and Revisional Board may, upon application, revise a final appellate or revisional order from an order of provisional assessment or any other assessment: Provided that where an applicant fails to appear in person or through an authorised agent on the date and at the time and place fixed for hearing on the application for revision preferred to him, the Appellate and Revisional Board may, in its discretion, dismiss such application for such default of the applicant: Provided further that the Appellate and Revisional Board may, upon application filed by an applicant within forty-five days from the date of order of dismissal of an application for revision for default passed by it under the first proviso or within such further time as it may allow for cause shown to its satisfaction, restore the application for revision so dismissed. (2) Where during the pendency of an application for revision preferred by a casual dealer or dealer under sub-section (1) before the Appellate and Revisional Board, the Commissioner, having discovered— (a) any error or omission, whether in fact or law, in the final appellate or revisional order referred to in sub-section (1), or PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 65 The West Bengal Finance Act, 2005. (Section 9.) (b) any concealment, by a casual dealer of his sales or purchases or, by a dealer of his turnover of sales or purchases or contractual transfer price or incorrect statement of particulars of his sales or purchases or contractual transfer price by such dealer or claim for deduction of any part of turnover of sales or purchases or contractual transfer price or claim for lower rate of tax payable under this Act, (c) any claim by a dealer of excess amount of input tax credit or input tax rebate, or (d) any non-reversal by a dealer of input tax credit or input tax rebate to the extent of his disentitlement, is of the opinion that the amount of tax assessed is liable to be enhanced from what has been made in the order of a provisional assessment or any other assessment or in the final appellate or revisional order in the matter of the amount of tax so assessed, as the case may be, he may, subject to such rules as may be made, file, at any time before the application for revision is finally heard by the Appellate and Revisional Board, a memorandum bringing to its notice the error or omission referred to in clause (a) or the concealment by, the.casual dealer of his sales or purchases or, the dealer of his turnover of sales or purchases or contractual transfer price or incorrect statement by him of the particulars referred to in clause (b) or claim by a dealer of any excess amount of input tax credit or input tax rebate referred to in clause (c) or any non-reversal by a dealer of input tax credit or input tax rebate referred to in clause (d). (3) The Appellate and Revisional Board shall, while proceeding to revise under sub-section (1) any final appellate or revisional order from order of a provisional assessment or any other assessment, entertain the memorandum filed under sub-section (2) as an application by the Commissioner for revision and pass such revisional order as it deems fit. (4) Where the Commissioner, after revision made by the Appellate and Revisional Board under sub-section (l.), discovers any concealment by, a casual dealer of his sales or purchases or a dealer of his turnover of sales or purchases or contractual transfer price or incorrect statement by a dealer of particulars or sales or purchases or contractual transfer price or claim for deduction of any part of turnover of sales or purchases or contractual transfer price or claim for lower rate of tax or any claim by a dealer of excess amount of input tax credit or input tax rebate or any non-reversal of input tax credit or input tax rebate to the extent of his disentitlement, he may, subject to such rules as may be made, make, within four years from the date of order of the Appellate and Revisional Board, an application to the Appellate and Revisional Board, and the Appellate and Revisional Board, may thereupon, after giving the Commissioner and the casual dealer or the dealer a reasonable opportunity of being heard, review its order passed under sub-section (1) and pass such order as it deems fit."; (68) in section 88,— (a) for the words " any assessment", the words "any provisional assessment or any other assessment" shall be substituted; (b) for the words and figures "or section 5", the words, figures and brackets "section 5 or sub-section (1) of section 6" shall be substituted; (69) in section 89, for the words "in the manner as may be prescribed", the words "in the manner, and to the authority, as may be prescribed" shall be substituted; 66 THE KOLKATA GAZETTE. EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005. (Section 9.) (70) in section 92,— (a) in sub-section (1),— (i) for the words "liability of any dealer", the words "liability of any casual dealer or any dealer" shall be substituted; (ii) for the words "such dealer", the words "such casual dealer or dealer" shall be substituted; (b) in sub-section (7), for the word and figures "section 61", the word and figures "section 62" shall be substituted; (71) in section 93,— (a) for sub-section (1), the following sub-section shall be substituted:— "(1) Whoever— (a) fails to reverse input tax credit or input tax rebate as required by section 22; or (b) carries on business as a dealer without furnishing the security demanded under section 26; or (c) neglects or refuses or furnishes incorrect information as required by section 27A; or (d) neglects or refuses or furnishes incorrect information as required by section 30B; or (e) fails to pay full amount of net tax or any other tax payable for any tax period or in accordance with the provisions of sub-section (2) of section 32; or (0 fails to make payment of interest payable under section 33 or section 34 or section 34A; or (g) fails to comply with the provisions of section 63; or (h) neglects or refuses or furnishes incorrect information as required by section 65A; or (i) contravenes the provisions of section 73; or (j) fails to make full payment of penalty imposed under section 79; or (k) fails to comply with any requirement under section 81; shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both and, a court having jurisdiction may, in addition to any fine as aforesaid, order confiscation of any goods seized under section 76 for the offence of contravention of section 73."; (b) for sub-section (3), the following sub-section shall be substituted:— "(3) Whoever, being a transporter, carrier or transporting agent, operates in contravention of section 25, his transport business in West Bengal of transporting any consignment or taxable goods into, or outside, or within, West Bengal without obtaining a certificate of enrolment or contravenes the provisions of the second proviso to sub- section (1) of section 76, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of continuance of the offence."; PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 67 The West Bengal Finance Act, 2005. (Section 9.) (c) after sub-section (3), the following sub-sections shall be inserted:— "(3A) Whoever, being a transporter, carrier or transporting agent, fails or neglects to comply with— (a) the provisions of section 70, or (b) the direction of the Commissioner under sub-section (1) of section 72, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of continuance of the offence. (3B) Whoever contravenes the provisions of the first proviso to sub-section (2) of section 76, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of continuance of the offence."; (d) for sub-section (4), the following sub-section shall be substituted:— "(4) Whoever— (a) issues or produces a fake or fabricated tax invoice referred to in clause (48) of section 2; (b) fails to submit before the prescribed authority statements, accounts or declarations under section 30E, within prescribed time; (c) furnishes a false return referred to in section 32; or (d) fails without reasonable cause to furnish a return under section 32; (e) refuses to comply with any requirement under section 66; shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years and with fine not exceeding ten thousand rupees or with both,and when the offence is a continuing one, with a daily fine, not exceeding fifty rupees, during the period of the continuance of the offence."; (e) in sub-section (5), for the words and figures "referred to in section 73", the words, figures and brackets "referred to in sub-section (2) of section 73 or sub-section (1) of section 81" shall be substituted; (f) in sub-section (8), for the words and figures "section 75 or section 76", the words and figures "section 72, section 74 or section 76, section 80 or section 81" shall be substituted; (g) sub-section (9) shall be omitted; (h) in sub-section (10), after the words, figure and brackets "sub- section (3),", the word, figure, letter and brackets "sub-section (3A)," shall be inserted; (i) in sub-section (11),— (i) for the words, figure and brackets "or sub-section (4)", the words, figures and brackets "sub-section (4), or sub- section (10)," shall be substituted; (ii) for the words, figure and brackets "under sub-section (5),", the words, figures, letter and brackets "under sub-section (3A), sub-section (5)," shall be substituted; 68 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005. (Section 9.) (j) to sub-section (12), in the Explanation II, for the words, figures and brackets "sub-section (3), or sub-section (4)", the words, letter, figure and brackets "or clause (d) of sub-section (4)" shall be substituted; (k) after sub-section (13), the following sub-section shall be added:— "(14) Notwithstanding anything contained elsewhere, in the Act, no prosecution for any offence enumerated hereinbefore shall be instituted in respect of the same fact for which a penalty has been imposed under any other provisions of the Act and subsequently paid by the dealer and no such penalty shall be imposed vice versa."; (72) in section 95, in sub-section (1), for the words, letters, figures and brackets "under clause (b), clause (c), clause (d), clause (e), clause (f) or clause (g) of sub-section (1), sub-section (2), sub-section (3), sub-section (4),", the words, letters, figures and brackets "under clause (b), clause (c) clause (d), clause (e), clause (f) or clause (h) or clause (j) of sub-section (1), sub-section (2), sub-section (3), sub-section (3A), clause (c) or clause (d) of sub-section (4)," shall be substituted; (73) in section 96,— (a) for the marginal note, the following marginal note shall be substituted:— "Penalty for concealment of sales, purchases, contractual transfer price or for furnishing of incorrect particulars of sales or purchases or contractual transfer price or for claiming input tax credit or input tax rebate."; (b) for sub-section (1) and sub-section (2), the following sub-sections shall be substituted:— "(1) Where— (a) a dealer or casual dealer has concealed any sales or purchases or contractual transfer price, as the case may be, or any particulars thereof, or (b) a dealer, required to furnish return under sub-section (1) of section 32 has furnished incorrect statement of his turnover of sales or purchases or of contractual transfer price or incorrect particulars of such sales or purchases or contractual transfer price in the return furnished by him under sub-section (2) of that section or otherwise, or (c) any registered dealer has claimed excess amount of input tax credit or input tax rebate but has not reversed the same to the extent of his disentitlement, with intent to reduce the amount of net tax or any other tax payable by him, the Commissioner may, by way of a separate proceeding independent of any assessment, appeal, revision or review and after giving in the prescribed manner, such dealer a reasonable opportunity of being heard, by an order in writing direct that he shall, in addition to any tax levied or penalty imposed under this Act, pay, by way of penalty, a sum not exceeding twice the amount of tax which would have been avoided by him if such concealed sales or purchases or contractual transfer price or particulars thereof or incorrect statement of turnover of sales or purchases or contractual transfer price or incorrect particulars of such sales or purchases or contractual transfer price or claim of excess input tax credit or input tax rebate were not detected and taken into account or if turnover of sales or purchases or contractual transfer price or particulars of sales or purchases or contractual transfer price or input tax credit or input tax rebate PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 69 The West Bengal Finance Act, 2005. (Section 9.) furnished in returns or shown in his books of account were accepted as correct, as the case may be, in making an assessment or passing any order upon appeal, revision or review under the Act. Explanation.—In this sub-section, the expression "tax levied" shall include the amount of tax determined afresh by an order passed upon appeal, revision, review, or by any order of assessment consequent upon such appeal, revision, review, under this Act. (2) Any penalty imposed under sub-section (1) shall be paid by the dealer by such date as may be specified by the Commissioner in a notice issued for the purpose, and the date to be so specified shall not be less than fifteen days from the date of issue of such notice: Provided that the Commissioner may, for reasons to be recorded in writing, extend the date of such payment or allow the dealer to pay the penalty imposed in such number of instalments as the Commissioner may determine."; (74) in section 98,— (a) in sub-section (1),— (i) for the words "accounts or documents produced in accordance with this Act,", the words "accounts, registers or documents including those in the form of electronic records produced in accordance with this Act," shall be substituted; (ii) for the words "accounts, documents,", the words "accounts, registers or documents including those in the form of electronic records," shall be substituted; (b) in sub-section (3), in clause (g), for the words "on behalf of a dealer or person", the words "on behalf of a dealer, casual dealer or any other person" shall be substituted. (75) in section 99, in sub-section (1), for the words "any works contract or", the words "any works contract with any dealer for execution by him of such works contract and shall make payment to such dealer for execution of such works contract, or shall" shall be substituted; (76) for section 100, the following section shall be substituted:— "Permit for