(1) A person liable to pay tax shall make payment of the tax in the manner prescribed in rule 12 within the period specified in sub-section (2) of section 8 and shall forward a copy of the receipted challan to the prescribed authority. A person other than a person specified in column 2 against entires in serial number 1 of the Schedule to the Act shall, in addition to the receipted challan, also forward to the prescribed authority and appendage in Form XiV duly mfilled in :
(2) If it comes to the notice of the prescribed authority that a person enrolled under sub-section (2) of section 5 has failed to pay the amount of tax due from him in the manner laid down in sub-rule (1), he shall serve on that person a notice in Form XV requiring him on a date specified in the notice to attend in person or through an authorised representative for showing cause for not-payment of tax. After giving the person a reasonable opportunity of being heard and after holding such enquity as may be deemed necessary or otherwise if the prescribed authority is satisfied that the tax is payable bu/ithas not been paid, the said authority shall serve a notice of demand in Form XVI on that person or his representive to pay the amount within fifteen days from the receipt of the notice.
(3) Where the prescribed authority has, upon information received, reasons to believe that any person enrolled under sub-section (2) of section 5 of the Act and specifiep in column 2 against any one of the entires of the Schedule to the Act, has paid tax for any year at a rate lower than what is payable by such person under the Act, he shall serve upon such prson a notice requiring him to attend, on a date specified in the notice in person or through an authoriseo representative for showing cause for non PayRment of full amount of tax and against determination of tax under sub-section (2) of section 18 of the Act, After giving such person a reasonable opportunity of being heard and after examiming such accounts or documents or holding such enquirty as may be deemed necessary or otherwise, if the prescribed authority is satisfied that tax has been paid at a rate lower than what is s payable by such person under the Act he sh II determine such amount to tax that is payable by him undei the Act and serve a notice of demand in Form XIII on such person to pay the amount due within fifteen days from the receipt of the notice.
(4) if a person liable to pay tax has failed to get himself enrolled, the prescribed authority shall serve on that person a notice in Form XVII requiring him on a date specified in the notice to attend in person or through an authorised representative for showing cause for non-enrollment. After giving the person reasonable opportunity of being heard and after such enquiry as may deemed fit or otherwise, the prescribed authority shall assess the tax due to the best of his judgement and serve on him a notice of demand in Form XVIII to pay the tax within fifteen days from the receipt of the notice.
Collecting Agents and matters relating thereto
16. Upon appointment of collecting agents, if any, by the State Government under section 13 their names and the manner in which such collecting agents shall carry out the functions assigned to them, the manner in which the collecting agents shall render accounts to the Commissioner, powers, the collecting agents shall exercise and the area over which they shall exercise such powers and the class of persons or employees from whom such collecting agents shall collect tax will be specified in a notice to be published in the Official Gazette, The notice'when published shall form a part of these rules.
Refunds 17 (1) When the prescribed authority is satisfied that a refund of tax, penalty or interest, if any, is due to a person under section 19 he shall record an order showing the amount of refund due and shall communicate the same to the person or the employer concerned,
(2) When an order for refund has been passed under sub-rule (1), the prescribed authority shall, if the person or the employer desires payment in cash, issue to him a refund payment order, subject to the proviso to section 19.
(3) If the person or the employer desires payment of the refund by adujstment against any amount payable by him in respect of the period for which return is to be furnished or payable under notice in Form XIII, the prescribed authority shall grant a refund adj ustment order.
Shifting of Place of work