Section 46(1) in West Bengal Value Added Tax Act, 2003
(1)Where -(a)no return has been furnished by a registered dealer for any return period of a year; or(aa)return has been furnished by a registered dealer without paying net tax or interest for any of the tax period within the prescribed date, or within such date, as may be extended by the Commissioner; or(b)a registered dealer fails to make payment of the amount of net tax or interest, in deficit within the date specified in a notice issued under sub-section (2) of section 41; or(c)upon verification of return under sub-section (1) of section 42, or upon any enquiry, or upon report received under section 43, or otherwise, the Commissioner is not satisfied that return furnished by a registered dealer is correct and complete; or(d)upon search or seizure of accounts, registers of documents, or of goods of a registered dealer, the Commissioner has reasons to believe that the registered dealer has not accounted for any turnover of sales or turnover of purchases in the return furnished by such dealer or in the accounts, registers of documents referred to in section 63; or(e)a refund has been made to a registered dealer .[under clause (a) or clause (aa) ] [Substituted w.e.f. 01.08.2006 by S. 12(23) (a) of WB Act XVIII of 2006 for 'under clause (a).'] of section 61; or(f)a registered dealer brings to the notice of the Commissioner, in writing, within six months from the end of any year that due to error in fact or in law, an amount of net tax or interest has been paid by him in excess of what was actually payable by him for any return period of that year and the Commissioner is satisfied on the grounds adduced by such registered dealer; or(g)a registered dealer other than a dealer enjoying deferment, exemption or remission of tax under clause (a) , or clause (b) , or clause (c) of sub-section (1) of section 118, as the case may be, [ at his option, does not carry forward the excess amount of input tax credit or input tax rebate, which has accumulated during a year, to a return period in the following year and brings to the notice of the Commissioner, in writing, within three months from the end of the following year that he wants refund of the excess amount of input tax credit or input tax rebate which has accumulated during that year] [Substituted w.e.f. 01.04.2005 by S. 12(23) (b) of WB Act XVIII of 2006 for 'brings to the notice of the Commissioner, in writing, within three months from the end of the following year that he wants refund of the excess amount of input tax credit or input tax rebate which has accumulated during that year and which has remained unadjusted at the end of the said following year'.]; or(h)a registered dealer has closed his business; or(i)the Commissioner deems it fit and proper for any other reason, the Commissioner shall, after giving a notice to such dealer, proceed in such manner as may be prescribed to assess to the best of his judgment the amount of [net tax payable by such dealer in respect of such year or part thereof] [Substituted w.e.f. 01.04.2005 by S. 12(23) (c) of WB Act XVIII of 2006 for ' net tax payable by such dealer in respect of such year or in respect of any return period of such year'.], as he may deem fit and proper:Provided that for the assessment is initiated upon receipt of the report under section 43, the Commissioner shall arrive at an independent decision on the discrepancies, anomalies or evasion or any other matter recorded in such report:Provided further that no assessment shall be made under the section for the period for which an assessment made under sub-section (2) of section 45 [has not been revoked under sub-section (4)] [ubstituted w.e.f. 01.08.2006 by S. 12(23) (d) of WB Act XVIII of 2006 for 'has not been revoked under sub-section (3) '.] of the section, and action has been taken under section 55, or appeal is spending under section 84 or application for revision is spending under section 87 in respect of such assessment:Provided also that if on appeal or revision, the provisional assessment order of under section 45 is either annulled or set aside with a direction to make fresh assessment, no further action shall be taken under section 45 and assessment for that period shall be made a fresh under the section and such assessment shall be completed within two years from the date of order made in appeal or revision.
