(1) Every registered dealer shall, in the manner as may be prescribed, submit before the prescribed authority such statements, accounts or declarations within such time as may be prescribed and shall verify that such statements, accounts or declarations are true to the best of his knowledge and belief.
Statements to be 30F. A casual dealer liable to pay tax under furnished by casual dealers. section 15, shall in the prescribed manner, submit a statement in writing giving his permanent residential address and particulars of such sale or purchase along with receipted copy of challan as proof of payment of tax for such sale or purchase to the Commissioner.";
(18) in Chapter V, for the existing heading, the following heading shall be substituted:— "Payment of net tax or any other tax, interest, penalty, furnishing of returns, and deduction of amount at source towards payment of tax, etc.";
34 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005.
(Section 9.)
(19) for section 31, the following section shall be substituted:—
31. Any amount—
(a) of net tax or any other tax payable or due, for a tax period or payable according to a return referred to in sub-section (1) of section 32, or
(b) of the interest payable under section 33 or section 34 or section 34A, or
(c) of tax payable after assessment under section 45, or section 46, or section 48, or
(d) of penalty imposed under any provisions of this Act, or
(e) other than those referred to in clause (a), clause (b), clause
(c), or clause (d), payable or due under this Act, shall be paid into an appropriate Government Treasury, in such manner, at such interval, and within such time, as may be prescribed.";
(20) after section 31, the following section shall be inserted:-- "Adjustment of 31A. Any amount of reverse credit as referred to reverse credit. in clause (36B) of section 2 arising in a tax period shall be adjusted within the said tax period in such manner and subject to such conditions and restrictions, as may be prescribed.";
(21) for section 32, the following section shall be substituted:— "Furnishing of 32. (1) Every dealer liable to pay tax under return by dealer. the Act or every other dealer, if so, required by the Commissioner by a notice served in the prescribed manner, shall furnish such returns by such dates and to such authority, as may be prescribed.
(2) Every dealer required by sub-section (1) to furnish a return shall, before furnishing such return, pay the full amount of the net tax and interest if any, payable according to such return, in the manner as provided in section 31 and shall furnish alongwith such return, a receipt from the appropriate Government Treasury referred to in that section showing the payment of such amount:
Provided that where a dealer is required by sub-section (1) to furnish return for any return period is unable to make payment of the full amount of the net tax or interest payable according to such return, such dealer shall furnish the return without making payment of the full amount of the net tax or interest payable according to such return along with an application adducing reasons to the Commissioner for extension of time for making payment of the unpaid amount of net tax or interest payable up to the extended date of payment:
Provided further that the Commissioner may, if he is satisfied on the reasons adduced by the dealer in the application referred to in the first proviso, extend, by an order in writing, the time for making payment of such unpaid amount of the net tax and interest if any, payable thereon on such terms and conditions as he may deem fit and proper.
"Payment of net tax or any other tax, interest, penalty.
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 35 The West Bengal Finance Act, 2005.
(Section 9.)
(3) If any dealer who has furnished a return under sub-section (1), discovers any omission or error in any return furnished by him, he may, at any time before the date prescribed for furnishing of the next return by him, furnish a revised return; and if the revised return shows a greater amount of net tax or interest to be payable than what was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount or the amount of net tax and interest if any, payable thereon in the manner as provided in section 31.
(4) Where a deduction of an amount is made under sub-section (1) of sectio