(1) The first proviso to sub-Section (6) of Section 24 of Act 27 of 2005, shall be substituted by the following, namely— “Provided that the Commissioner may, in extraordinary situations such as disasters and in respect of dealers in general or of a specific area, for specific reasons to be recorded in writing, extend the date of filling the returns or statements specified in sub-Section (1) or sub-Section (3) or sub-Section (4) or sub-Section (4A) in respect of any period, beyond the stipulated date by a general or specific order and such extension shall not exceed a period of three months:”
Provided that the state Government may extend the date of filing the return or the quarterly return beyond the stipulated date by six months but not beyond three months at a time.
(2) Sub-Section (8) of Section-24 of Act 27 of 2005 shall be substituted by the following, namely— “(8)(a) If a dealer fails to furnish the return within the time specified under sub-Section
(1) or sub-Section (3) or sub-Section (4A) or the quarterly statement under sub- Section (4), or, as the case may be, within the date extended under sub-Section
(6), he shall be liable to pay, by way of fine—
(i) a sum of seven hundred and fifty rupees for each month, or part thereof, of the delay for the first six months of the delay; and
(ii) a sum of one thousand rupees for each month, or part thereof, of the delay for each subsequent month of the delay.
(b) The fine specified in clause (a) shall be paid by the concerned dealer, in the manner prescribed, before furnishing the return or the statement, as the case may be, specified in clause (a).”
(3) Sub-Section (9A) of Section-24 of Act 27 of 2005 shall be deleted.