(1) If the prescribed authority is satisfied that the Assess return of turnover submitted by a dealer is correct and com- ment of plete, he may, without requiring the presence of the dealer or tax.
the production of evidence by him, determine the of tax due from the dealer.
amount
(2) (a) If the prescribed authority is not satisfied with the return of turnover submitted by a dealer and presence of the dealer or by him, he may serve on such a dealer a notice requiring him, on a date to be therein specified, to attend before him or to produce or to eause to be produced before him, any evidence in support of the return.
requires the of evidence the production The West Bengal Sales Taw Act, 1964.
[West Ben. Act (Section 10.)
specified in the notice issued und
(b) On the day clause (a) or as soon afterwards as may be, the preao r authority, after hearing or examining such evidenca 0ed dealer may produce and such other evidence as the scribed authority may require on specified points, shall an order in writing, assCss and determine the tax payable him.
pre by 3) If, () a dealer fails to submit any return of turnover required under sub-section (1) of section 8, or of
(i)a dealer fails to comply with all the terms
(2) issued under sub-section of this notice section, or
(n) upon information received, the prescribed authorit is satisfied that a dealer who 1s liable to pay tax under this registered, Act, has failed to get himself the prescribed authority shall, after giving the dealer opportunity of being heard, make the assessment of the tar an payable under this Act, in the prescribed manner to best of his judgment and determine the sum payable by the the The said authority dealer on the basis of such assessment.
may in such cases and in cases where a dealer has failed to comply with the provisions of sub-section (2) of seotion 8, way of direct that the dealer shall in addition pay by penalty a sum not exceeding the amount of the tax assessed, if he is satistied that the failure was unjustified or wilful.
(4) Any assessment made under this section shall be without prejudice to any prosecution instituted for an offence under tbis A ct.