(1) The brackets and figure “(1)” shall be inserted before the words “Notwithstanding anything contained” in Section 24A of Act 27 of 2005.
(2) The following new sub-Section (2) shall be added in Section-24A of Act 27 of 2005, namely—“(2)(a) Notwithstanding anything contained in sub-Section (1), 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 return specified in sub-Section (1) 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, by a notification, extend the date for filing the return specified in sub-Section (1) beyond the stipulated date, by a period not exceeding six months.”
(b) If a dealer fails to furnish the return within the time specified under sub-Section
(1), or the date extended in clause (a), he shall be liable to pay, by way of fine, a sum of five hundred rupees for each month, or part thereof, of the delay.
(c) The fine specified in clause (b) shall be paid by the concerned dealer, in the manner prescribed, before furnishing the return specified sub-Section (1).” 6 �बहार गजट (असाधारण), 27 ebZ 2011