(1) Where a declaration has been made under section 13 by a dealer, the prescribed authority shall, after making such verification of the specified goods as it may consider necessary assess the tax leviable on the entry of such goods into Calcutta Metropolitan Area.
(2) Where any dealer has omitted or failed to make the declaratio, 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 and it may also impose on the dealer, in the prescribed manner, a penalty, not exceeding twice the amount of tax assessed by ;
(3) Where any specified goods have been brought into 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 the fact that such goods have been disposed of, concealed or mixed with any othergoods, such assessment shall be made, in such manner and within such time as may be prescribed, to the best of the ability of the prescribed authority :
Declaration to be made by a dealer.
Assessment of tax.
23 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
[West Ben. Act (Section 15.)
Payment of taxes.
Provided further that no penalty shall be imposed under this subsection except after giving the dealer a reasonable opportunity of being heard.
(4) When an assessment has been under sub-section (I), sub-section
(2) or sub-subction (3) as the case maybe, or any penalty has been imposed under sub-section (2) or 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 prescribed, to the dealer and demand immediate payment thereof.
(5) An assessment made or any penalty imposed under this section shall be without prejudice to any prosecution that may be instituted for an offence against this Act.
(6) The prescribed authority may, subject to such conditions as may be prescribed,—
(a) Require any dealer—
(1) to produce before it any account, register or document for examination;
(ii) to furnish any information relating to the stock of goods or purchases, sales or deliveries of goods by dealer or relating to any other matter as may be deemed necessary for the purpose of this section;
(b) require any person who has in his possession, custody or control any specified goods through whom the specified goods are suspected by the prescribed authority to have passed, to produce before it any accounts, register or document for examination with a view to ascertaining whether any tax leviable under this Act being or has been assessed or duly paid.