Section 14 in The Punjab Tax on Luxuries Act, 2009
14. Assessment of tax.
(1)Where on scrutiny of a return filed either under sub-section (1) or sub-section (6) of section 13, any tax or interest is found to be due after adjustment of any tax or interest paid on self-assessment or otherwise, then, without prejudice to the provisions of sub-section (2), an intimation sent to the proprietor in this regard by the assessing authority, shall be deemed to be a notice of demand, served under sub-section (11), and all the provisions of this Act shall apply accordingly:Provided that the acknowledgement of return shall be deemed to be an Intimation, in case, no sum is payable by the proprietor or no refund is due to him:Provided further that no intimation under this sub-section, shall be sent after the expiry of a period of two years from the date of expiry of the year in which the return is filed.(2)Notwithstanding anything contained in sub-section (1), the Commissioner may, on his own motion or on the basis of the information received by him, make an assessment of the tax, payable by a proprietor to the best of him judgement and determine the tax payable by him, where,-(a)the proprietor has not filed the return under section 13; or(b)there are definite reasons to believe that the return filed by a proprietor, is not correct and complete; or(c)there are reasonable grounds to believe that the proprietor has not paid the due amount of tax; or(d)provisional assessment has been made.(3)The Commissioner on his own motion or on the basis of the information received by him, may, by an order in writing, direct the assessing authority to make an assessment of the amount of tax, payable by any proprietor for such period, as he may specify.(4)An assessment under sub-section (2) or sub-section (3), as the case may be, may be made within a period of three years from the date, when the return was filed or due to be filed, whichever is later:Provided that where circumstances so warrant, the Commissioner may, by an order in writing, allow assessment of a proprietor after three years, but not later than six years from the date, when return was filed or due to be filed, whichever is later.(5)Where an assessment is to be made under this section, the assessing authority shall serve a notice to the concerned proprietor and such notice shall state-(a)the grounds for the proposed assessment; and(b)the time, place and manner for filing objections, if any.(6)The assessing authority after taking into account all the relevant material, available with it, shall, on the date, specified in the notice, served under sub-section (5) or soon thereafter, as the case may be, and after taking into consideration such evidence, as may be produced by the proprietor, by an order in writing, make an assessment, determining the sum, payable by or refundable to the proprietor on the basis of such assessment.(7)The assessing authority may, with the prior permission of the Commissioner, amend an assessment, made under sub-section (2) or sub-section (3), as the case may be, within a period of three years from the date of the order of assessment, if it discovers under-assessment of tax, payable by a proprietor for the reason that-(a)such a proprietor has committed fraud or wilful neglect; or(b)such a proprietor has misrepresented; or(c)a part of the amount, received on account of luxury provided in a hotel or a banquet hall, has escaped assessment.(8)The assessing authority may, within a period of one year from the date of assessment order, rectify an assessment, made under sub-section (2) or sub-section (3), as the case may be, if it discovers that there is a mistake apparent on the face of the record.(9)An assessment, referred to in sub-section (7) or sub-section (8), shall be an assessment, made under this Act for all intents and purposes.(10)No assessment or other proceeding purported to be made or taken under this Act or the rules made thereunder, shall be-(a)quashed or deemed to be void for the reason that the same was not in the prescribed form; or(b)affected by reason of a mistake, defect or omission therein:Provided that such an assessment is substantially in conformity with the provisions of this Act and the rules framed thereunder.(11)When any tax, interest, penalty or any other sum is payable in consequence of any order made under this Act, the assessing authority shall serve upon the proprietor, a notice of demand in the prescribed form specifying therein the sum, so payable.(12)No order under this section shall be made without affording an opportunity of being heard to the proprietor concerned.
