Amendment status not verified — confirm the current text below against the official source.
(1) When it appears that any taxable goods, in respect of the entry of which tax is payable under this Act, have entered a local area and no bill of entry was delivered and no tax was paid in respect of the entry of such goods as required under the foregoing sections, the prescribed authority shall proceed, in such manner and within such time as may be prescribed, to assess the tax to the best of his judgment and direct the dealer by whom the tax is payable, to pay it on demand; and the prescribed authority may, in addi- tion, direct such dealer to pay a penalty not exceeding one and a half times the tax assessed : Provided that the prescribed authority rosy, in respect of any particular dealer, for reasons to be recorded in writing, Short. levied taxes. The West Bengal Taxes on Entry of Goods in Loeal 5 Areas Act, 1955. XXVI of 1965.1 (Sections 11, 12.) extend the date of such payment or allow such dealer to pay the tax payable and the penalty, if any, directed to be paid, by instalments. (2) Any amount of tax or penalty which remains unpaid after the date specified in the demand notice shall be recoverable as an arrear of land revenue. (3) Any assessment made under this section shall be with- out prejudice to any prosecution instituted for an offence under this Act.