(1) Where a return is furnished under section 12, the Commissioner shall examine the return and make such enquiry as he considers necessary, and if satisfied that the particulars mentioned therein are correct and complete, he shall, by order in writing, determine the amount of land tax or urban land tax, as the case may be, payable by the person concerned.
(2) If no return is furnished by any person liable to pay any tax under this Act, or if the Commissioner is not satisfied that the return furnished is correct and complete, the Commissioner shall proceed in such manner as may be prescribed to assess to the best of his judgment the amount of the tax or taxes due from such person, and in making such assessment shall give the person concerned a reasonable opportunity of being heard, and in the case of failure by any person liable to pay tax under this Act, to submit in respect of any period, the return as laid down in section 12, by the due 25 Owners to submit returns.
Collection of information.
Determination of taxes due.
The West Bengal Urban Land Taxation Act, 1976.
[West Ben. Act Taxes to be first charge.
(Chapter V.—Assessment and collection of taxes.—Section 15.)
date, the Commissioner may, if he is satisfied that the default was made without reasonable cause, direct that the person shall pay by way of penalty in addition to the amount of tax or taxes assessed a sum not exceeding one and a half times that amount.
(3) The amount of tax due or assessed under sub-section (2) less the sum, if any, already paid by the person in respect of the said period, shall together with any penalty imposed under sub-section (2), be paid by the person into a Treasury or the Reserve Bank of India by such date as may be specified in a notice issued by the Commissioner for this purpose, and the date so specified shall not be less than sixty days from the date of service of such notice:
Provided that the Commissioner may, in respect of any person, and for reasons to be recorded in writing, extend the date of such payment or allow such person to pay the tax due and the penalty, if any, by instalments.
(4) Any amount of tax or penalty which remains unpaid after the date specified in the said notice shall be recoverable as an arrear of land revenue under the Bengal Public Demands Recovery Act, 1913, as if it were Ben. Act HI payable to the Collector: of 1913.
Provided that where any proceedings for the recovery as an arrear of land revenue of any tax or penalty remaining unpaid has been commenced under this sub-section, and the amount of tax or penalty is subsequently modified, enhanced or reduced in consequence of any assessment made or order passed on appeal, or review, the Commissioner may, in such manner and within such period as may be prescribed, inform the person concerned and such authority by whom or under whose order the recovery is to be made in this behalf, and therefrom such proceedings may be continued as if the amount of tax or penalty as so modified, enhanced or reduced had been substituted for the tax or penalty which was to be recovered initially.
(5) Any action taken under this section shall be without prejudice to any prosecution instituted for an offence against this Act.
15. The land tax or the urban land tax shall, notwithstanding anything to the contrary contained in any law for the time being in force, or in any decree or order of any court or other competent authority but subject to the claim for any tax or other amount due to the Central Government be a first charge upon the land or building, as the case may be, of the person who is liable to pay such land tax or urban land tax, as the case may be.
26 The West Bengal Urban Land Taxation Act, 1976.
VIII of 1976.]
(Chapter VL—Assessment and collection of charges.— Sections 16-19.)
CHAPTER VI Assessment and collection of charges