(1) Subject to such rules as may be made the amount of tax, penalty or interest paid in excess of the amount finally determined as payable by the dealer under this Act, shall be refunded to him, on his application within 60 days of the date on which the applicaton is filed by him:
Provided that such application shall not be entertained unless it is filed before the prescribed authority within twelve months from the date on which the order of assessment was passed:
Person authorised to collect tax from purchasers.
Procedure when tax is paid in excess.
Provided further that where the assessment was UD- der appeal, revision or any other proceedings under this Act, the said period of limitation shall commence from the date on which the order in appeal, revision or other proceedings is passed:
Provided also that any dealer may, by application.
request or the prescribed authority may, on its own motion, set off the refund due against any other dues of the dealer under this Act or under any other Act.
(2) Where a tax has been levied under this Act in respect of sales or purchases inside the State of any declared good sand such goods are subsequently sold in the course of inter-State trade or commerce, the tax 80 levied shall be re-irnbursed to the person making such sale in the course of inter-State trade or commerce, in such manner and subject to such conditions as may be prescribed:
Provided that no such reimbursement shall be made unless an application in writing is made before the prescribed authority under this Act within twelve months of the date on which the inter-State sale is made, which period may be extended for sufficient cause by the said authority by such time as may be considered necessary by it for reasons to be recorded in writing.
9 ["(3) where any goods are delivered under any agreement of hire-purchase or of any system of payment by instalments and tax under this Act has been levied on the dealer who made the delivery of the said goods and such goods are returned to the said dealer at any time during which the agreement of hire-purchase subsists, the proportionate amount of tax levied on the unpaid instalments of sale price shall be refunded to the said dealer:
Provided that no such refund shall be admissible unless a claim therefor is filed before the prescribed authority in such manner and within such time as may be prescribed. ") 'l~."
17. (I) Every dealer liable to pay tax under this Act, who is an Undivided Hindu Family. a firm, company, corporation, society, club or association shall furnish to the Declaration by the dealer,
9. Inserted by the Sikkirn Sales Tax (Amendment) Act No. 4 of 1986 w.e.f', l.
4. 1986.
prescribed authority th e prescri bed ti me, prescribed particulars to be in charge of the in the prescribed manner and within a declaration stating the name and of the person who shall be deemed business for the purpose of this Act.
(2) Any statement made, return furnished, accounts, registers and documents produced 01' evidence given by such person or any other person auihorised by him or by the dealer in this behalf, in the course of any proceedings under this Act, shall be binding on and enforceable against the dealer.
CHAPTER VI Maintenance and production of accounts by the dealer.
18. (I) Every registered dealer shall keep a true and complete account in respect of all goods produced, raised, manufactured, processed, purchased, sold or delivered by him;
Provided that the Commissioner may, by notification, lay down the forms or registers or the manner in which the said dealers shall maintain the accounts as aforsaid as well as cash memoranda, bills, invoices etc, and the dealer shall maintain the accounts and documents accord ingly.
(2) The prescribed authority may direct the dealer to produce accounts or any information in such manner as may be required for the purpose of assessment of tax under this Act if the said authority is not satisfied that the accounts maintained and produced by the dealer are sufficiently clear and intelligible for determining the correct amount of the tax payable by the dealer.
(3) Subject to such rules as may be made by the Government under this Act, the prescribed authority either before or after the assessment of tax under State may, this Act, require any dealer, including a dealer not registered under this Act, to produce before hi m all or any of the accounts, registers and documents maintained by the dealer and also to furnish any information relating to finan-:
cia! transactions of the dealer relating to his business, including information regarding stocks of goods held, imported, produced, manufactured, processed, bought, sold or delivered, the sale price realised, the profit derived therefrom, and the dealer shall comply with such requirements.
Liability to maintain and produce accounts and supply of information.
(4) Subject as aforesaid, all accounts and documents connected with the business of the dealer, stocks of all goods purchased or kept by him for sale, the cash, or bank pass books, statements or deposit receipts kept in any place of business shall at all reasonable times. be open to inspection and search by the prescribed authority or by any person appointed to assist him under sub-section (1) of section 3 or by such other person as may be authorised by him for the purpose in writing and the dealer shall render all possible assistance to such authority or person in the search or inspection, as the case may be.
.;
Explanation I.-It shall be open to the said authority or person to take or cause to be taken such copies of, or extracts from, the aforesaid accounts, registers and documents as may be considered by it or him necessary and to require the dealer or any of his employees present at the time to authenticate or witness such copies or extracts, as the case may be.
Explanation 2.-The authority or person may, subject to such rules as may be made, break open any door. window, alrnirah, safe or other containers in the place of business in which he has reason to believe that the dealer has kept or is keeping any accounts, registers or documents or stocks of goods or cash relating to the business which the dealer has refused to open or produce for inspection.
(5) If the prescribed authority has reason to suspect that any dealer is attempting to evade the payment of any tax due under this Act or under the Central Sales Tax Act, 1956, such authority or person may, for reasons to be recorded In wntmg, seize or cause to be seized such accounts, registers or documents including bank pass books or statements, as may be considered necessary, and shall grant a receipt for the same. Such seized accounts, registers or documents may be retained by the said authority for so long as may be necessary for examination or for conducting any prosecution under section 23 and shall thereafter be returned to the dea ler who shall acknowledge In writing the receipt of the same:
74 of 1956.
Provided that the seized accounts, registers and documents shall not be retained by any authority other than the prescribed authority for over 90 days save with the approval, in writing, obtained from the prescribed authority.