(1) If no returns are furnished by the owner of a rice mill under clause (b) of section 5 in respect of any period before the date prescribed in that behalf, or if the returns are furnished without a receipt showing full payment of the tax due as required by section 6, or if the authority referred to in clause
(b) of section 5 is not satisfied that the returns furnished are correct and complete, such authority shall, after making such enquiry, if any, as it considers necessary, determine the amount of the tax due in respect of such period from such owner and such authority may in the case where no returns are furnished within the prescribed date or when the returns are furnished without any receipt showing full payment of the tax due as required by section 6 direct that such owner shall pay in addition to the amount of the tax so determined a sum not exceeding that amount by way of penalty and the amount of the tax so determined together with the penalty (if any) so directed to be paid, less the sum, if any, already paid by him, shall be raid by such owner into a Government Treasury or the Reserve Bank of India within fourteen days after demand is made therefor:
Providaci that, before action is taken under this sub-section.
the owner of a rice mill shall be given a reasonable opportunity of proving the correctness and completeness of the returns, if any, furnished by him:
Provided further that the authority referred to in clause (b) of section 5 may, for reasons to be recorded in writing, extend the date of such payment.
Determi.
nation of the amount of tax by the prescribed authority in certain Oases.
4 The West Bengal Paddii Purchase Tax Act, 1970.
[West Ben. Act (Sections 8-10.)
(2) If the amount of the tax due and the penalty (if any) directed to be paid under sub-section (1) are not paid within the period mentioned in that sub-section or within the period extended under the second proviso to the said sub-section, the authority referred to in clause (b) of section 5 may direct that the owner of the rice, mill shall pay in addition to not the amount of the tax and penalty (if any) so unpaid a sum excee the amount of the tax by way of penalty or further penalty, as the case may be.
(3) If default is made in making the payment of the amount of tax due or any penalty directed to be paid under sub-section
(1) within the period mentioned in that sub-section or within the period extended under the second proviso to the said to subsection e bsection or in making the payment of any penalty directed ' paid under sub-section (2), it shall be recoverable person from whom it is due as an arrear of land revenue.
8. If any owner to whom the provisions of clause (b) of section 5 apply—
(a) sells or otherwise disposes of his rice mill or any in art thereof- or comes to know of any other change p the ownership of the rice mill, or
(b) closes his rice mill or changes his place of rice mill or opens a new place of rice mill, or
(c) changes the name of the rice mill which is specified in his certificate of registration, he shall within the prescribed time and in the prescribed manner inform the prescribed' authority accordingly; and if any such owner dies, his legal representative shall, in like manner, inform the said authority.
9. Where the ownership of a registered ill is transferred absolutely by sale, gift, bequest, inheritanceor otherwise or transferred by way of lease and the transferee or the lessee runs such rice mill, either in its old name or in some other name, the transferee or the lessee shall for all the purposes of this Act (except for liabilities under this Act already discharged by such owner) be deemed to be and to have always been the owner of such registered rice mill in the case of a lease for so long as the lease subsists) as if the registration certificate or the lessee;
and the transferee or the lessee shall, on application to the authority referred to in clause (b) of section 5, be entitled to have the registration certificate amended accordingly.
Action
10. Notwithstanding anything contained in any law for the taken and time being in force, in respect of any rice mill run under proceedings a trade name action may he taken under this Act in any famed or matter connected with the purposes of this Act including conarn - continued the realisation of taxes or penalty, and proceedings for the in the trade recover\ of any mei) taxes or neneltn ref' be commenced or ;le PT a - • _ rare COntinlle-d under any Ids, / agamst the person owning the rice mill:
Information to be furnished regarding changes of rice mill.
Transfer of rice 'mill.
4 The West Bengal Paddy Purchase Tax Act, 1970. 5 XV of 1970.]
(Section .11.)
Provided that no action taken or proceedings commenced shall be called in question merely on the ground that such action was taken or such proceedings were commenced in the trade name of the rice mill.