Section 9 in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
9. Submission of returns and assessment of tax.
(1)Every dealer liable to obtain registration under this act, shall submit such returns of value of scheduled goods along with proof of deposit of amount of tax shown payable in the return to its Assessing Authority in such manner, for such tax periods and within such time as may be prescribed:Provided that the Assessing Authority on the application of the dealer may, for sufficient reason, allow the dealer to submit return beyond prescribed time.(2)Every dealer liable to pay tax, other than a dealer referred in sub-section (2) of Section 8, shall submit to the Assessing Authority for each assessment year, an annual return of self assessed tax in such manner and within such time as may be prescribed;Provided that the Assessing Authority on the application of the dealer may, for sufficient reason, extend the time for submitting the return up to a period of ninety days.(3)Where (a)a dealer has submitted returns for all tax periods referred in sub-section (1) and the annual return of self assessed tax referred to in sub-section (2);(b)Prima facie there in no reason to believe that the dealer has suppressed value of any scheduled goods or has otherwise evaded payment of tax; and(c)The dealer has neither claimed refund of any amount deposited as tax or has, in respect of any scheduled goods, not claimed reversal of amount of tax under Section 5, the Assessing Authority shall, without requiring appearance of the dealer, accept the return of self assessed tax;Provided that where the Assessing Authority is of the view that-(i)tax shown payable in the return has not been computed at the applicable rate of tax; or(ii)there is mathematical error in computation of tax; or(iii)any exemption or concession has been claimed on the basis of any certificate or any prescribed certificate or declaration but such form of declaration of certificate has not been submitted, he shall issue notice to the dealer for submitting revised annual return of self assessment within fifteen days from the date of service of the notice and if the Assessing Authority is satisfied with the revised return of self assessment, he shall accept the revised return of self assessment.(4)In case of a dealer other than the dealer in whose case self assessment of tax is to be accepted by the Assessing Authority under sub-section (3), the Assessing Authority shall, after making such enquiry as it may deem fit and after affording reasonable opportunity of being heard to the dealer, determine the value of the scheduled goods brought or received by the dealer into any local area for consumption, use or sale therein and the amount of tax payable by the dealer;Provided that nothing shall prevent the Assessing Authority from determining such value of scheduled goods and the amount of tax payable by the dealer according to its best judgment assessment where-(a)the dealer has not maintained account books in respect of scheduled goods; or(b)the dealer has not produced accounts and documents maintained by him in respect of scheduled goods; or(c)accounts and documents produced by the dealer are not found worthy of credence by the Assessing Authority, or(d)Value of scheduled goods brought or received in any local area is not verifiable from the accounts and documents produced by the dealer.
