Amendment status not verified — confirm the current text below against the official source.
(1) Every registered dealer, or every other dealer, if so, required by the Commissioner by a notice served in the prescribed manner, shall furnish such returns .by such dates and to such authority as may be prescribed. (2) Every dealer required by sub-section (1) to furnish a return shall, before furnishing such return, pay the full amount of the net tax payable according to such return in the manner provided in section 31 and shall furnish along with such return a receipt from the Treasury or the Bank referred to in that section showing the payment of such amount: Provided that where a dealer required by sub-section (1) to furnish return for any period is unable to make payment of the full amount of the net tax payable according to such return, shall fumish the return without making payment of the full amount of the net tax payable according to such return along with an application adducing reasons to the Commissioner for extension of time for making payment of the unpaid amount of such net tax and interest payable thereon up to the extended date of payment: Provided further that the Commissioner may, if he is satisfied on the reasons adduced by the dealer in the application referred to in the first proviso, extend, by an order in writing, the time for making payment of such unpaid amount of the net tax and interest on such terms and conditions as he may deem fit and proper: Provided also that if the dealer referred to in the first proviso fails to make payment of such net tax in accordance with the terms and conditions and within such time as may be specified by the Commissioner under the second proviso, the return filed by such dealer under the first proviso, shall not be treated as a return for the purpose of sub-section (I). PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 23 Interest for non- payment or delayed payment of net tax or amount of tax compounded. The West Bengal Value Added Tax Act, 2003. (Chapter V—Payment of tax, interest, penalty, furnishing of returns, and deduction of amount at source towards payment of tax, etc.—Section 33.) (3) If any dealer who has furnished a return under sub-section (1), discovers any omission or any other error in any return furnished by him, he may, at any time before the date prescribed for the furnishing of the next return by him, furnish a revised return; and if the revised return shows a greater amount of tax to be due than what was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount in the manner provided in section 31. (4) Where a deduction of an amount is made under sub-section ( I ) of section 40 from the payment of any sum to a dealer for execution of a works contract, and such amount is deposited under sub-section (2) of that section, the deduction of such amount shall be deemed to be a payment of tax by such dealer made by him on the date of such deduction, and he shall furnish along with his return required under sub-section (1) of this section, in respect of such amount a copy of the certificate of deduction referred to in sub-section (3) of section 40, duly certified by such dealer, as proof of such payment of tax: Provided that where a dealer does not receive a certificate of deduction under sub- section (3) of section 40 on or before the prescribed date of furnishing of return for a return period, he shall furnish the return stating the fact in writing, and he shall undertake to furnish the copy of such certificate of deduction within fifteen days from issue of such certificate to him under sub-section (3) of section 40. (5) A dealer liable to furnish return under the West Bengal Sales Tax Act, 1994, immediately before the appointed day, shall, notwithstanding that a period, in respect of which he is so liable to furnish return, commences on any day before such appointed day and ends on any day after such appointed day, furnish return in respect of the rest of the return period starting on or immediately after such appointed day and pay tax in accordance with the provisions of this Act.