(1) The prescribed authority shall, in the prescribed Rofunds 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 other period:
Provided that no'refund shall be made unless the claim for refund 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 order passed on appeal or review under section 12.
(2) Nothing in sub-section (1) shall be deemed to empower the prescribed authority to amend, vary or rescind any order passed on appeal or review under section 12 or to confer on a dealer any relief in addition to what he is entitled under the provisions of this Act.
12 this Act or an order made under any rule made thereunder, and including an order passed on review under sub-section (2), *ovw may appeal to such oficer of Governnment as may be prescribed within thirty days from the date of such order:
Provided that no appeal against an order of assessment.
or penalty, if any, shall be entertained by the said authority unless he is satisfied that such amount of the tax as the appellant may admit to be due from him has been paid.
(2) Subject to such rules as may be prescribed, any assessment made, tax determined, or order passed Act or the rules made thereunder may þe reviewed within three months by the person passing it upon application o of his own motion:
(7) Any person aggrieved by an order made under Appeal under this
Provided that under sub-
(2) no review shall lie from section (1);
an appeal
(i) no review shall lie where an appeal has already been preferred under sub-section (1);
(nz) no order shall be passed on review, without giving be adversely afected, an any person wh0 may opportunity of being heard.
Mainten- 13, (7) Every dealer shall-
(a) keep true accounts of cigarettes manufactured, made ance of or processed by him, or brought by him into West f , Bengal from any place outside West Bengal for of infor.
the purpose of sale in W est Bengal, and of turn- mution, overs, and if the prescribed authority 1s satisfied nspeotion, that such accounts are not sufficiently clear and aroh intelligible, he may require tne dealer to keep seizuro, accounts in such form a8 may be prescribed:
and 6 The West Bengal Sales Taz Act, 1954.
[West Ben Act (Scctions 14-16.)
(b) furnish any in formation that may be required by the prescribed authority in order to enable him to carry out the purposes of this Act;
the prescribed
(c) make available for inspection by authority any accounts, registers, vouchers or other documents relating to the manufacture, making, processing, impOrt, sale, or purchase of cigarettes or matters connected therewith, as may be required by the prescribed authority.
(2) The prescribed authority may, in accordance with such rules as may be prescribed, enter and search any place where he has reasdn to believe that the dealer keeps or is for the time being keeping any accounts, registers, vouchers or other docu ments referred to in clause (c) of sub-section (1) and, if neces- 6ary, inspect, seize or retain them for so necessary prosecution.
long as may bee the purpose of any for examination or for
14. If any dealer Informa tion to be furnished (a) sells or otherwise disposes of his business or any part regardin8 changeof business.
of his business or any place of business or effects or comes to know of any other change in the owner ship of the business, or
(6) discontinues his business or changes his place of business or opens a new place of business, or
(c) changes the name or nature of his business, he shall within the prescribed time inform the prescribeaa authority accordingly; and if any such dealer dies, his legal representative shall in like manner inform the said authority Where the ownership of the business of a dealer registered under this Act is transferred a bsolutely or tramsferred by way of lease and the transferee or the lessee carries on such business either n 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 dealer) be deemed to be and to have always been registered (in the case of a lease only for so long as the lease subsists) as if the registration certificate of such dealer had initially been granted to the transferee or the lessee.
15. Transfer of business.
Penalties. 16. (2) Any person who,
(a) carries on business as a dealer, after the expiry of one month from the commencement of this Act without getting himself registered or without possessing a registration certificate,
(b) contravenes the provisions of section 6, c) obstructs any person in the exercise of his powers under section 7 or sub-section (2) of section 13, The West Bengal Sales T'aæ Act, 1954.
IV of 1954.]
(Sections 17-19.)
(d) fails to comply with the provisions of section 8, any of the clauses of 8ub-aection (1) of section 13 or section 14, () knowingly registers, produces incorrect accounts, vouchers or other documents or knowingly furnishes incorrect information, shall be punishable with simple imprisonment which extend to six months or with fine or both and when the offence is a continuing one, with a daily fine not exceeding fi fty rupees during the period of the continuance of the offence:
may
Provided that no prosecution for an offence enumerated hereinbefore in this section shall be instituted in respect of the same facts in respect of which a penalty has been imposed under sub-section (3) of section 9:
Provided further that for offences of contravention _of section 6 the Court may, in addition to any fine imposed, order confiscation of anything seized under section 7.
(2) All ofences punishable under this Act or the rules made thereunder shall be cognizable and bailable.
(3) No Court shall take cognizance of any offence under this Act or the rules made thereunder except on complaint made with the previous sanction of the prescribed authority.
(1) Subject to such conditions as may be prescribed, Com the prescribed authority may accept from any person accused Unding of any offence punishable under this Act, by way of compo81- offences.
tion for such offence, payment of double the amount of tax payable or a sum of rupees two thousand, whichever is greater.
17.
(2) If payment by way of composition is accepted under sub-section (7), no further proceedings shall be taken against the accused in respect of the offence compounded.
18. No suit, prosecution or other legal proceedings, shall Indem lie against any public servant for anything which is in good nity.
faith done or intended to be done under this Act or the rules made thereunder.