Section 33A in Punjab General Sales Tax Rules, 1949
33A. [ Summary assessment in certain cases. [Substituted vide ibid.]
] - [Notwithstanding anything contained in these rules, in the case of a dealer whose gross turnover in a year does not exceed] [Substituted for 'ten lakh rupees' by GSR 30/P.A.46/S.27/Amd(102)/96 dated 9.7.1997. Word 'twenty' have deemed to substituted with effect from 22nd July 1993 vide draft notification dated 21 July 1998.](a)the dealer shall file all the quarterly and monthly returns in time as prescribed under rules 20, 21, 23 and 24, but shall file the last quarterly or monthly return alongwith a copy of the trading account giving the details of his sales, purchases and stocks of the relevant assessment year and of the previous assessment year and the self assessment in Form ST-XXX duly filled in all respects directly to the appropriate Assessing Authority on any working day upto the [30th September 1998 in respect of cases upto 1996-1997] [Substituted vide ibid.] and for subsequent years by the 30th December every year. [See draft amendment dated 21 July, 1998.] Who shall issue an acknowledgement slip to the dealer;(b)the Assessing Authority shall verify [within 30 days of filing the return] [Substitued vide ibid.] that the dealer :-(i)has filed all the returns in time;(ii)has made payment of tax in time as provided in section 10 of the Act;(iii)has correctly claimed the deductions as provided in sections 5 and 6 of the Act and Rule 29; and(iv)has correctly calculated the tax payable by him.(c)[ The appropriate Assessing Authority, after perusal of the return and Form ST- XXX filed by the dealer, shall maintain a register of all such dealers November every year and forward the List of all such dealers to the Assistant Excise and Taxation Commissioner, incharge of the District. [Substituted vide GSR 30/P.A. 46/48/S.27/Amd/97 dated 9.7.1997.](d)The Assistant Excise and Taxation Commissioner, in charge of the District, on receipt of the aforesaid list, shall consider and select on random basis at last fifteen per cent of the total eligible dealers by the 15th December every year, for assessment under rules 32, 33 and 34 to 37 and three after the Assessing authority shall issue notice in for ST-XIV before 31st March of the following year and assess them accordingly.(e)in case the dealer does not receive notice in Form ST-XIV by the 31st of March of the following year, the acknowledgement slip received under condition (a) shall be deemed to be his order of assessment of the year to which the assessment relates.](2)The Assistant Excise and Taxation Commissioner, incharge of the district may by order direct that the appropriate Assessing Authority shall not proceed to assess a particular dealer under this rule if he comes to the conclusion that the dealer has indulged in fraud, misrepresentation or mal-practice.
