(1) If no return is furnished by a licensed stockist in respect of any period by the prescribed date, or if the prescribed authority is not satisfied that the return furnished is correct and complete, the prescribed authority shall proceed in such manner as may be prescribed to assess to the best of its judgement the amount of luxury tax due from the licensed stockist in respect of a year comprising all such periods and, in making such assessment, shall give the licensed stockist a reasonable opportunity of being heard; and in the case of failure by a licensed stockist to submit in 140 The West Bengal Luxury Tax Act, 1994.
XV of 1994.]
(Section 9.)
respect of any period areturn accompanied by a receipt from a Government Treasury or the Reserve Bank of India, as required under section 7 by the prescribed date, the prescribed authority May, if it is satisfied that the default was made without reasonable cause for such period, direct that the licensed stockist shall pay, by way of penalty, in addition to the amount of luxury tax so assessed in respect of such period, a sum of exceeding that amount:
Provided that no penalty under this sub-section shall be directed to be paid in respect of the same fact for which a prosecution under clause (c) of sub-section (1) of section 19 has been instituted and no prosecution would lie vice versa.
(2) If, upon information, the prescribed authority is satisfied that any stockist who has been liable to pay luxury tax under section 4, has failed to obtain licence, or has not been granted licence, the prescribed authority shall proceed in such manner as may be prescribed to assess to the best of its judgement the amount of luxury tax due from such stockist in respect of any period or part thereof during which such stockist has either failed to obtain licence, or has not been granted licence, after giving him a reasonable opportunity of being heard.
(3) No assessment under sub-section (1) shall be made after the expiry of two years, and no assessment under sub-section (2) shall be made after the expiry of six years, from the end of the year in respect of which or part of which the assessment is made.
(4) In computing the period limited by sub-section (3) for making any assessment under sub-section (1) or sub-section (2), the period during which the prescribed authority is restrained from commencing or continuing any proceeding for such assessment by an order of any Court or the Taxation Tribunal shall be excluded.
(5) Where the prescribed authority is satisfied that a stockist is liable to pay interest under section 8, it shall, in such manner as may be prescribed, determined the amount of interest payable by such stockist and if, on such determination, any additional amount is found to be payable by the stockist or any excess amount is found to be refundable to the stockist, the prescribed authority shall issue a notice, in the prescribed manner, to such stockist directing him to pay such additional amount or informing him of the amount of excess payment, as the case may be.
(6) No determination under sub-section (5) of interest payable under sub-section (1) of section 8 shall be made after the expiry of one year from the date of assessment of luxury tax under sub-section (1) in respect of the period for which such determination is made.
141 The West Bengal Luxury Tax Act, 1994.
[West Ben. Act (Sections 10-12.)
Refunds.
Accounts.
Production and inspection of accounts and search of premises.
(7) Where there is an apparent mistake in the determination of interest under sub-section (5), the prescribed authority may, on its own motion, or upon application made by a stockist within six months from the date of determination, rectify the amount of interest payable by such stockist and issue a fresh notice in the prescribed manner.
(8) The amount of luxury tax due from a stockist upon assessment made under sub-section (1) or sub-section (2), as the case may be, shall, together with any penalty directed to be paid under sub-section (1), be paid by the stockist into a Government Treasury or the Reserve Bank of India by such date as may be specified in a notice issued by the prescribed authority for this purpose, and the date to be so specified shall not ordinarily be less than thirty days from the date of service of such notice.
(9) The amount of interest that may become due from a stockist upon determination under sub-section (5) shall be paid by the stockist into a Government Treasury or the Reserve Bank of India by such date as may be specified in the notice issued under that sub-section by the prescribed authority, and the date to be so specified shall not ordinarily be less than thirty days from the date of service of such notice.
(10) Any amount of luxury tax, penalty or interest which remains unpaid after the date specified in the notice under sub-section (8) or subsection (9) shall be recoverable as an arrear of land revenue, as if it were payable to the Collector.
10. The prescribed authority shall, in the prescribed manner, refund to a stockist any amount of luxury tax, penalty or interest paid by such stockist in excess of the amount due from him under this Act, either by cash payment or by deduction from or adjustment in, the amount of luxury tax, penalty or interest due in respect of any other period.
11. Every stockist shall maintain and keep true and up to date account of the quantity and value of luxuries held in stock by him and vended, supplied or distributed by him during the prescribed period and also keep documents in support of other charges, duties and tax, paid or payable by him, and if the prescribed authority considers that such account is not sufficiently clear or intelligible to enable him to make a proper check of the return referred to in section 7, he may require such stockist to keep such accounts as he may direct.