Amendment status not verified — confirm the current text below against the official source.
(1) If no returns are furnished by the owner of a rice mill under clause (b) of section 5 in respect of any period before the date prescribed in that behalf, or if the returns are furnished without a receipt showing full payment of the tax due as required by section 6, or if the authority referred to in clause (b) of section 5 is not satisfied that the returns furnished are correct and complete, such authority shall, after making such enquiry, if any, as it considers necessary, determine the amount of the tax due in respect of such period from such owner and such authority may in the case where no returns are furnished within the prescribed date or when the returns are furnished without any receipt showing full payment of the tax due as required by section 6 direct that such owner shall pay in addition to the amount of the tax so determined a sum not exceeding that amount by way of penalty and the amount of the tax so determined together with the penalty (if any) so directed to be paid, less the sum, if any, already paid by him, shall be raid by such owner into a Government Treasury or the Reserve Bank of India within fourteen days after demand is made therefor: Providaci that, before action is taken under this sub-section. the owner of a rice mill shall be given a reasonable opportunity of proving the correctness and completeness of the returns, if any, furnished by him: Provided further that the authority referred to in clause (b) of section 5 may, for reasons to be recorded in writing, extend the date of such payment. Determi. nation of the amount of tax by the prescribed authority in certain Oases. 4 The West Bengal Paddii Purchase Tax Act, 1970. [West Ben. Act (Sections 8-10.) (2) If the amount of the tax due and the penalty (if any) directed to be paid under sub-section (1) are not paid within the period mentioned in that sub-section or within the period extended under the second proviso to the said sub-section, the authority referred to in clause (b) of section 5 may direct that the owner of the rice, mill shall pay in addition to not the amount of the tax and penalty (if any) so unpaid a sum excee the amount of the tax by way of penalty or further penalty, as the case may be. (3) If default is made in making the payment of the amount of tax due or any penalty directed to be paid under sub-section (1) within the period mentioned in that sub-section or within the period extended under the second proviso to the said to sub- section e b- section or in making the payment of any penalty directed ' paid under sub-section (2), it shall be recoverable person from whom it is due as an arrear of land revenue.