(1) Notwithstanding anything contained in cancellation of registration section 29 a registered dealer who does not manufacture under specified circumstances. goods in West Bengal for sale, may apply in the prescribed manner, to the prescribed authority, for cancellation of his registration under this Act, if, during the year in which such application is made and during the year immediately preceding such year, he has dealt exclusively in tax-free goods specified in Schedule A.
(2) If the prescribed authority is satisfied that the application made under sub-section (1) is in order, he shall cancel the registration.
(3) A registered dealer whose registration has been cancelled under sub-section (2), shall continue to be liable to pay tax in accordance with the provisions of sub-section (9) of section 10 in the event of making any sale of goods taxable under this Act subsequent to such cancellation of 32 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005.
(Section 9.)
registration, but during the period of such liability to pay tax, he shall, within thirty days from the date of incurring such liability, apply for registration under section 24 and such application shall be disposed of in accordance with the provisions of that section.
PART II Other information to be furnished by a casual dealer, a dealer, etc.
Statement to be 30A. If, in the opinion of the State Government, furnished by there is appreciable evasion of tax in respect of any goods, persons, dealing in transporting, the State Government may, by notification, specify such arrying, shipping, or goods, and thereupon every person dealing in transporting, clearing, carrying, shipping or clearing, forwarding or warehousing forwarding or warehousing such goods, whether as owner or lessee or occupier of a etc. warehouse, shall furnish a statement or declaration in such form, within such time, in such manner, and for such period and to such authority, as may be specified in the notification.
information to 30B. If, in the opinion of the State Government, it be furnished by is necessary to obtain information relating to transfer of dealers in respect of goods otherwise than by way of sale in West Bengal, it transfer of may, by notification, call upon dealers or such class or goods otherwise than by way of classes of dealers as may be specified in the notification sale. to furnish such information relating to such goods in such manner, at such intervals, for such period and to such authority, as may be specified in the notification.
Penalty for nonfurnishing or furnishing of incorrect information under section
30B.