(1) If no returns are furnished by a dealer in respect of any period by the prescribed date, or if the prescribed authority is not satisfied that the returns furnished are 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 the tax due from the dealer and in making such assessment, shall give the dealer a reasonable opportunity of being heard; and in the case of failure by a dealer to submit in respect of any period a return accompanied by a receipt from a Government Treasury or the Reserve Bank of India, as required under sub-section (2) of section 8, by the prescribed date, the prescribed authority may, if it is satisfied that the default was made without reasonable cause, direct that the dealer shall pay by way of penalty in addition to. the amount of the tax so assessed a sum not exceeding one and a half times that amount.
(2) No assessment under sub-section (1) shall be made after the expiry of four years from the end of the period in respect of which the assessment is made:
Provided that when a fresh assessment is required to be made in pursuance of an order under section 17 or in pursuance of any order of any Court, such fresh assessment may be made at any time within four years from the date of such order.
Explanation.—In sub-sections (I) and (2) "period" means any period not exceeding twelve months.
(3) In computing the time limited by sub-section (2) for making any assessment under sub-section (1), the period during which the prescribed authority is restrained from commencing or continuing any proceeding for such assessment by an order of an appellate or revisional authority or any Court shall be excluded.
(4) The amount of tax—
(a) due where the returns are furnished without receipt showing full payment thereof, or 38 The West Bengal Motor Spirit Sales Tax Act, 1974.
XI of 1974.I (Section 9.)
(b) assessed under sub-section (1), less the sum, if any, already paid by the dealer in respect of the said period, shall, together with any penalty that may be directed to be paid under the provisions of sub-section (1), be paid by the dealer 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 be not less than twenty days from the date of service of such notice:
Provided that the prescribed authority may, in respect of any particular dealer and for reasons to be recorded in writing, extend the date of such payment or allow such dealer to pay the tax due and the penalty, if any, by instalments.
(5) Any amount of tax or penalty which is not paid by the dealer concerned in accordance with the provisions of sub-section (4), shall be recoverable from him as an arrear of land revenue :
Provided that where security has been furnished by a dealer in pursuance of a demand under section 7 the prescribed authority may, for good and sufficient reasons, realise any tax or penalty remaining unpaid as aforesaid or part thereof by ordering forfeiture of the whole or any part of the security:
Ben. Act III of Provided further that the provisions of sections 9 and 10 of the Bengal Public Demands Recovery Act, 1913, shall not apply to any proceedings for recovery of any tax or penalty referred to in this subsection.
(6)- Where any proceedings for the recovery as an arrear of land revenue of any tax or penalty remaining unpaid have been commenced under sub-section (5) and the amount of tax or penalty is subsequently modified, enhanced or reduced in consequence of any assessment made or order passed on appeal, revision or review under section 17, the prescribed authority may in such manner and within such period as may be prescribed inform the dealer and such authority by whom or under whose order the recovery is to be made as may be prescribed in this behalf and thereupon such proceedings may be continued as if the amount of tax or penalty as so modified, enhanced or reduced had been substituted for the tax or penalty which was to be recovered under subsection (5).
(7) Where any dealer is in default in making payment of any tax payable under this Act after the assessment of such tax has been made and the date for the payment thereof has expired the prescribed
1913.
39 The West Bengal Motor Spirit Sales Tax Act, 1974.
[West Ben. Act (Sections 10, 11.)
authority may, in the prescribed manner by notice issued in this behalf, direct that in addition to the amount of arrears of such tax, such further sum not exceeding double the amount of tax, as the prescribed authority may specify in the notice shall be paid by the dealer by way of penalty, by such date as may be specified in the notice, and the amount of any such tax or penalty which remains unpaid after the date so specified in the notice shall be recoverable as an arrear of land revenue:
Provided that if the prescribed authority is satisfied that the default in making payment of the tax has been due to circumstances beyond the control of the dealer, it may, by order recording reasons for so doing, exempt the dealer from payment of any penalty:
Provided further that the provisions of sections 9 and 10 of the Ben. Act III of Bengal Public Demands Recovery Act, 1913, shall not apply to any 1913.
proceedings for recovery of any tax or penalty referred to in this subsection.
(8) Any assessment made under this section shall be without prejudice to any prosecution instituted for an offence under this Act.
10. The prescribed authority shall, in the prescribed manner, refund to a dealer applying in this behalf any amount of tax or penalty paid by such dealer in excess of the amount due from him under this Act, either by cash payment or, at the option of the dealer, by deduction of such excess from the amount of tax due in respect of any other period:
Provided that no refund shall be made unless the claim for the same is made within twelve months from the date of the assessment of tax or the date of the imposition of penalty or within six months from the date of any final order passed on appeal, revision or review under section 17, whichever period expires later.