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20 : Assessment of tax
(1) The assessment of every registered dealer shall be made separately for every year :
Provided that,
(a) the Commissioner, may, subject to such conditions and restrictions as may be
prescribed assess the tax due from any dealer for any part of a year,
(b) a registered dealer who claims a refund of input tax rebate under the provisions of
sub-section (4) of section 14,-
(i) in his return for any quarter of a year and makes an application for that purpose,
along with such return or before the date on which the return for the subsequent
quarter becomes due, or
(ii) in his returns for a year and makes an application for that purpose before the date
on which the return for the first quarter of the subsequent year becomes due,
the assessment of such dealer for that quarter or year, as the case may be shall
be made in accordance with the provisions of sub-section (4) within a period of three
months from the date of receipt of the application
(2) omitted
(3) omitted
(4) 2 (a) The Commissioner shall serve on a registered dealer referred to in the proviso to
sub-section (1) of this section or sub-section (3) of section 20A or a registered dealer
who is not eligible for assessment 23..under sub-section (1) and (1A) of section 20-A
with a notice in the prescribed form appointing a place which may be the business
premises or any other place and day and directing him,-
(i) to appear in person or by an agent entitled to appear in accordance with the
provisions of section 23 ; or
(ii) to produce evidence or have it produced in support of the returns; or
(iii) to produce or cause to be produced accounts, registers, cash memoranda or
other documents relating to his business. 2
(b) The Commissioner, after hearing the registered dealer or his agent and examining
the evidence produced in compliance with the requirements of sub-clause (ii) or subclause
(iii) of clause (a) and such further evidence as he may require, shall assess or
re-assess him to tax.
(5) If a registered dealer referred to in clause (a) of sub-section (4),- -
(a) has not furnished returns and statement in respect of any period by the prescribed
date; or
(b) has knowingly furnished incomplete or incorrect returns for any period; or
(c) having furnished such returns has failed to comply with any of the terms of a notice
issued under clause (a) of sub-section (4); or
(d) (i) has not maintained any accounts, or
(ii) the accounts maintained by him are not in accordance with the provisions
of sub-section (1) of Section 39, or
(iii) has not regularly employed any method of accounting, or
(iv) the method employed is such that in the opinion of the Commissioner
assessment cannot properly be made on the basis thereof,
the Commissioner shall after issue of a notice in the prescribed form appointing a place
which may be the business premises or at the place specified in the notice and in the
prescribed manner, assess the dealer to the best of his judgment.
(6) (a) If upon any information which has come into his possession, the Commissioner is
satisfied that any dealer, being liable to pay tax in respect of any period has failed to
apply for registration, the Commissioner shall within one calendar year from the date of
completion of the proceedings under sub-section (1) of Section 6 proceed, in such
manner as may be prescribed, to assess such dealer and assess him to tax to the best
of his judgment in respect of the whole of such period and shall impose upon him, by
way of penalty, a sum two times of the amount of tax so assessed.
(b) In respect of periods, subsequent to the period referred to in clause (a), during which
the dealer has failed to apply for registration, the amount of tax due from him referred to
in the said clause shall be assessed separately for each year.
(7). (i) the assessment in respect of a registered dealer referred to in clause (a) of sub-
Section (4) shall be made within a period of one calendar year from the end of the
period for which the assessment is to be made,
(ii) the assessment in respect of a dealer referred to in clause (b) of sub-section (6) for
any period shall be made within a period of one calendar year from the end of such period ;
and
(iii) in respect of a dealer, under clause (a) of sub-section (6) shall be made within a
period of one calendar year from the commencement of proceedings under the said subsection:
Provided that -
(a) where a fresh assessment has to be made to give effect to any finding or direction
contained in any order under Sections 46, 47 and 53 or to any order of the Civil Court, High
Court or Supreme Court, such assessment shall be made within a period of one calendar
year from the date of the order containing such finding or direction or the order of the Civil
Court, High Court or Supreme Court, as the case may be;
(b) nothing contained in this sub-section shall apply to proceedings initiated under Section
or any proceeding other than assessment or re-assessment of tax that may be instituted
under any other provisions of this Act.
(8) Notwithstanding anything contained in sub-section (7), where assessment or reassessment
proceedings in respect of any dealer relating to any period cannot be completed
before the expiry of the period specified therefor in the said sub-section, the State
Government, may by notification, for reasons to be recorded in writing, extend the period for
the completion of such assessment proceedings in respect of such dealers by such further
period as may be specified in such notification.
(9) (a) where, a registered dealer claims refund of tax or input tax rebate in his return for any
quarter or return or returns for any year and makes an application for his assessment for that
quarter or that year but his assessment is not completed within the time specified in the
proviso to sub-section (1) the claim made in the return or returns for that quarter or year shall
stand accepted and such dealer shall be entitled to the refund of the amount of the tax or
input tax rebate..
(b) where the assessment for any year of a registered dealer,-
(i) other than a registered dealer referred to in the proviso to sub-section (1), and
(ii) a registered dealer who has not furnished any return or returns for that year,
is to be made under the provisions of sub-section (4) or sub-section (5) is not made within
the time provided in sub-section (7) or within the time extended under sub-section (8), then,-
(a) the returns furnished by the registered dealer in (i) above shall stand accepted
and he shall be deemed to have been assessed for the purpose of the Act.
(b) the assessment of the registered dealer in (ii) above shall become time-barred.deemed to have been assessed for the purpose of the Act.
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