Amendment status not verified — confirm the current text below against the official source.
If no returns are furnished by a registered dealer in respect of any period by the prescribed date, or if the Commissioner is not satisfied that the returns furnished are correct and complete, the Commissioner shall proceed in such manner as may be prescribed to assess to the best of his judgement the amount of tax due from the dealer and, in making such assessment, shall give the dealer a reasonable opportunity of being heard; and in the case of failure by a registered dealer to furnish in respect of any period a return accompanied by a receipt from a Government Treasury or the Reserve Bank of India, as required under sub-section (4) of section 30, by the prescribed date, the Commissioner may, if he is satisfied that the default was made without reasonable cause, direct that the dealer shall pay by way of penalty, in addition to the amount of tax so assessed, a sum not exceeding one and a half times that amount: Provided that no penalty under this section shall be imposed in respect of the same fact for which a prosecution under clause (b) of sub-section (1) of section 88 has been instituted and no prosecution would lie vice versa: Provided further that if interest is payable in terms of section 31 in respect of any period, penalty under this section for failure to furnish a return by the prescribed date for such period shall not exceed fifty per centum of the amount of tax so assessed. Power of the State Government to relax certain provisions of the Act. Assessment of tax payable by registered dealers. 501 The West Bengal Sales Tax Act, 1994. [West Ben. Act (Chapter VIL—Assessment of tax, imposition of penalty, payment, collection and recovery of tar, interest and penalty and refund of tax, interest and penalty—Sections 46-48.) Assessment of tax payable by dealers other than registered dealers. Payment of assessed tax and penalty. Limitation for assessment.