(1) Where a declaration has been made under affineensas section 13 by a dealer, the prescribed authority shall, after etude making such verification of the specified goods as it may consider necessary, assess the tax leviable on the entry of such goods into the Calcutta Metropolitan Area,
(2) Where any dealer has omitted or failed to make the declaration, as required by section 13; the prescribed authority shall, after inspection and examination of the Specified goods, assess the tax leviable under this Act on such goods,
(3) Where any specified goods have been brought late the Calcutta Metropolitan Area. without the payment of any tax leviable thereon under this Act, the prescribed authority shall assess' the tax leviable under this Act on such goods and it may also impose on the dealer, in the prescribed manner, a penalty, not exceeding ten times the tax assessed by it :
Provided that such assessment shall be made after inspection and verification of such goods, but where such goods are not available for inspection and examination by reason of thet fact that such goods have been disposed of, concealed or mixed with any other goods, such assessment shall be made, in such manner and within such time is may be prescribed, to the best of the ability of the prescribed authority:
Provided further that no penalty shall be imposed under this sub-section except after giving the dealer a reasonable opportunity of being heard.
(4) When an assessment has been made under sub-section
(1), sub-section (2) or sub-section (3), as the case may be, or any penalty has been imposed under sub-section (3), the prescribed authority shall communicate such assessment or the imposition of -penalty, as the case may be, in such form as may be prekribed, to the dealer and demand immediate payment thereof.
(5) An assessment made under this section shall be without prejudice to any prosecution that may be instituted for an olfenCe against this Act.
The Taxes on Entry of Goods into Calcutta Metropolitan Area Ad, 1970.
Payment of taxes.
Iffiet of son.
meet.
levied [President% Act
(6) The prescribed authority may, subject to such conditions as may be prescribed, require any dealer--
(a) to produce before it any accounts, registers or documents;
to furnish any information relating to the stock of goods or purchases, sales ar deliveries of goods by the dealer or relating to any other matter, as may be deemed necessary for the purpose of this section.