Section 14 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
14. Summary Assessments.
(1)Notwithstanding anything contained in sub-sections (3) and (4) of section 12, in the case of a dealer, the assessing authority may at his discretion but subject to the provisions of sub-section (2), assess such dealer on the basis of the original return or the revised return, as the case may be, without requiring the presence or the production of books of accounts.(2)For the purposes of sub-section (1), the dealer who is eligible for summary assessment under the provisions of this section may, -(a)in respect of the year ending 31st March, 2000 furnish to his assessing authority, the return relating to his turn-over under sub-section (1) of section 12 within a period of sixty days;(b)in respect of Subsequent accounting years, submit to his assessing authority the return relating to his turn-over under sub-section (10 of section 12:Provided that the return or revised return to be submitted by a dealer under this sub-section shall be accompanied by the enclosures specified in sub-section (3):Provided further that no penalty under sub-section (5) of section 12 shall be levied nor any prosecution under clauses (a) and (f) of sub-section (1) of section 35 be instituted or continued in respect of any completed year of his business in accordance with the requirements of this section.(3)Every return or revised return to be submitted by a dealer shall be accompanied by such enclosures as may be prescribed.(4)Summary assessments under this section shall not be made in respect of a dealer for any year if,-(a)he has not been assessed under section 12 for a period not less than twelve months immediately preceding the commencement of the year under assessment and appeal, revision or other proceedings are pending disposal in respect of such assessment;(b)the assessment of the dealer has been completed under this section continuously for a period of three years immediately preceding the year under assessment;(c)proceedings under sub-section (2) of section 35 of this Act involving suppression of any taxable purchase value of goods or tax liability have been taken up or concluded or are pending finalisation in respect of the dealer for the year; and(d)proceedings involving, suppression of any taxable purchase value of goods liable to tax in respect of him for any of the three years immediately preceding the year under assessment are concluded either under sub-section (2) of section 35 of the Act resulting in liability to pay tax over and above the tax liability declared in the return filed under sub-section (1) of section 12 for any such year.
