Section 45(1) in West Bengal Value Added Tax Act, 2003
(1)Where the dealer required to furnished returned for the period under sub-section (1) of section 32, -(a)fails to furnish such return; or(b)furnishes such return but fails to make an application to the Commissioner for extension of date of payment, of the unpaid amount of net tax and interest, if any, as referred to in the first proviso to sub-section (2) of section 32; or(c)furnishes such return but fails to make payment of net tax of interest thereon in accordance with the terms and conditions and within such time as may be specified by the Commissioner as referred to in the first proviso to sub-section (2) of section 32; or(d)furnishes such return but fails to make payment of the unpaid amount of net tax or interest and where the Commissioner has rejected his application for extension of date of payment as referred to in the first proviso to sub-section (2) of section 32, the Commissioner or any other person appointed under sub-section (1) of section 6 to assist him, may, notwithstanding anything contained in section 46, proceed to assess the dealer provisionally for that period:Provided that no provisional assessment under the section in respect of return period shall be made following the expiry of six months from, the prescribed date for furnishing such return or the extended date for making payment of net tax, as the case may be:Provided further that in completing the time limit as specified in the first proviso for making any provisional assessment under the section, the period during which the Commissioner is a restrained from commencing or continuing any proceedings from such provisional assessment by an order of a tribunal or any court, shall be excluded.
