Amendment status not verified — confirm the current text below against the official source.
(1) The prescribed authority shall, in the prescribed Rofunds manner, refund to a dealer applying in this behalf any amount of tax or penalty paid by such dealer in excess of the amount due from him under this Act, either by cash pay- ment or, at the option of the dealer, by deduction of such excess from the amount of tax due in respect of other period: Provided that no'refund shall be made unless the claim for refund is made within twelve months from the date of the assessment of tax or the date of the imposition of penalty or within six months from the date of any order passed on appeal or review under section 12. (2) Nothing in sub-section (1) shall be deemed to empower the prescribed authority to amend, vary or rescind any order passed on appeal or review under section 12 or to confer on a dealer any relief in addition to what he is entitled under the provisions of this Act. 12 this Act or an order made under any rule made thereunder, and including an order passed on review under sub-section (2), *ovw may appeal to such oficer of Governnment as may be pre- scribed within thirty days from the date of such order: Provided that no appeal against an order of assessment. or penalty, if any, shall be entertained by the said authority unless he is satisfied that such amount of the tax as the appel- lant may admit to be due from him has been paid. (2) Subject to such rules as may be prescribed, any assess- ment made, tax determined, or order passed Act or the rules made thereunder may þe reviewed within three months by the person passing it upon application o of his own motion: (7) Any person aggrieved by an order made under Appeal under this Provided that under sub- (2) no review shall lie from section (1); an appeal (i) no review shall lie where an appeal has already been preferred under sub-section (1); (nz) no order shall be passed on review, without giving be adversely afected, an any person wh0 may opportunity of being heard. Mainten- 13, (7) Every dealer shall- (a) keep true accounts of cigarettes manufactured, made ance of or processed by him, or brought by him into West f , Bengal from any place outside West Bengal for of infor. the purpose of sale in W est Bengal, and of turn- mution, overs, and if the prescribed authority 1s satisfied nspeotion, that such accounts are not sufficiently clear and aroh intelligible, he may require tne dealer to keep seizuro, accounts in such form a8 may be prescribed: and 6 The West Bengal Sales Taz Act, 1954. [West Ben Act (Scctions 14-16.) (b) furnish any in formation that may be required by the prescribed authority in order to enable him to carry out the purposes of this Act; the prescribed (c) make available for inspection by authority any accounts, registers, vouchers or other documents relating to the manufacture, making, processing, impOrt, sale, or purchase of cigarettes or matters connected therewith, as may be required by the prescribed authority. (2) The prescribed authority may, in accordance with such rules as may be prescribed, enter and search any place where he has reasdn to believe that the dealer keeps or is for the time being keeping any accounts, registers, vouchers or other docu ments referred to in clause (c) of sub-section (1) and, if neces- 6ary, inspect, seize or retain them for so necessary prosecution. long as may bee the purpose of any for examination or for