(1) Every dealer liable to pay tax under this Ait shall in respect of his business in motor spirit submit every month to the prescribed authority a correct return in the prescribed form and by the prescribed date showing—
(i) the quantity of motor spirit manufactured, made, processed or brought into West Bengal from any place outside West Bengal or obtained in West: Bengal otherwise than by purchase, by him during the preceding month ;
(ii) the quantity sold by him during such month;
(iii) the quantity liable to be charged to tax under this Act during such month;
v) the sale-price and turnover of sales in respect of the quantity referred to in clause (iii) during such month;
(v) such other particulars as may be prescribed.
(2) Before submitting thereturnreferredto in sub-section Win each month, the dealer shall pay into a Government Treasury or the Reserve Bank of India, the full amount of the tax due under this Act in respect of the motor spirit sold by him and liable to tax under this Act during the preceding month according to such return, and furnish along with the return a receipt from such Treasury or Bank showing payment of such amount.
Submission of returns and payment of tax.
37 The West Bengal Motor Spirit Sales Tax Act, 1974.
[West Ben. Act (Section 9.)
Assessment of tax.
(3) If any dealer discovers any omission or other error in any return furnished by him, he may at any time before the date prescribed for the furnishing of the next return by him furnish a revised return and if the revised return shows a greater amount of tax to be due that was shown in the original return, it shall be accompanied by a receipt showing payment in the manner provided in sub-section (2) of the additional amount.