Amendment status not verified — confirm the current text below against the official source.
(I) No tax shall be levied under this Act on the sale of any motor Exemptions. spirit in respect of which such tax has already been paid. (2) Subject to such conditions as it may impose, the State Government may, if it is necessary so to do in the public interest, by notification in the Official Gazette, exempt any specified sale or category of sales from payment of the whole or any part of the tax payable under the provisions of this Act. (3) If the prescribed authority has reason to believe that there has been a breach of the conditions subject to which an exemption was granted, the prescribed authority shall, in the prescribed manner after giving the person concerned an opportunity of being heard, assess the amount of tax due and direct the person to pay the tax so assessed into a Government Treasury or the Reserve Bank of India by such date as may be specified in a notice issued for this purpose and the date to be so specified shall be not less than fifteen days from the date of service of such notice: 35 The West Bengal Motor Spirit Sales Tax Act, 1974. [West Ben. Act Registration of dealers. (Section 6.) Provided that the prescribed authority for reasons to be recorded in writing may extend the date of such payment or allow the person to pay the tax due by instalments. (4) Any amount of tax which is not paid by the person concerned in accordance with the provisions of sub-section (3) shall be recoverable from him as an arrear of land revenue: Provided that the provisions of sections 9 and 10 of the Bengal Public Demands Recovery Act, 1913, shall not apply to a proceeding for recovery of any tax referred to in this sub-section.