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[Cites 0, Cited by 0] [Section 48(2)] [Section 48] [Entire Act]

State of West Bengal - Subsection

Section 48(2)(b) in West Bengal Value Added Tax Act, 2003

(b)the casual dealer has failed to submit the statement and documents referred to in section 30F within the time specified therein, the Commissioner shall proceed in such manner as may be prescribed to assess to the best of his judgment, the amount of tax due from such casual dealer in respect of purchases of sales made by him and in making such assessment, shall give the casual dealer a reasonable opportunity of being heard and after making such assessment, the Commissioner shall issue to the casual dealer a notice in the prescribed form directing him to pay the amount of tax found to be due upon such assessment in such manner as may be prescribed.