Section 11 in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
11. Assessment of tax, imposition of penalty and determination of late fee and interest.
(1)No assessment of tax shall be made by the Commissioner in respect of any dealer or importer other than a dealer except as provided in this section and unless an assessment is made under this section the tax paid by a registered dealer in terms of a return furnished under section 9 or by an unregistered dealer or an importer other than a dealer in terms of the self-assessment under section 10, shall be accepted as full payment of admitted tax payable under this Act.(2)If for a return period of a year -(a)no return is furnished by a registered dealer under sub-section (1) of section 9; or(b)the return furnished by a registered dealer appears to the Commissioner to be incorrect or incomplete; or(c)a claim for refund has been made by a registered dealer; or(d)the Commissioner is satisfied that an assessment is required to be made for any other purpose under this Act, the Commissioner shall assess the registered dealer, either for the return period or for the year containing that return period, upon giving reasonable opportunity of hearing and in such manner as may be prescribed, to the best of his judgement to ascertain the amount of tax payable under this Act, recording the reasons for such assessment.(3)While making any assessment under sub-section (2), the Commissioner may also direct the registered dealer to pay, in addition to the tax assessed, a penalty not less than fifty per centum and not more than one hundred and fifty per centum, of the amount of tax that has not been disclosed by the registered dealer in his return, or in the case of failure to submit a return, one hundred and fifty per centum, of the tax to be demanded upon such assessment, as the case may be.(4)If -(a)no declaration under section 8 is made by an unregistered dealer or an importer other than a dealer upon his self-assessment under section 10; or(b)the Commissioner is satisfied that a declaration made under section 8 by an unregistered dealer or an importer other than a dealer upon his self-assessment under section 10 is not correct and complete or that the full amount of tax payable in respect of such self-assessment has not been paid; or(c)a claim for refund has been made by an unregistered dealer or an importer other than a dealer,the Commissioner shall assess the unregistered dealer or the importer other than a dealer, upon giving reasonable opportunity of hearing in such manner as may be prescribed, to the best of his judgement to ascertain the amount of tax payable under this Act in respect of the entry of that consignment of specified goods upon recording the reasons for such assessment.(5)If no assessment is made by the Commissioner under sub-section (4) in respect of any declaration made under section 8 by an unregistered dealer or an importer other than a dealer upon his self-assessment under section 10, the same shall be accepted as duly assessed and no further action will be taken in respect of such declaration except specifically required for the purposes of this Act.(6)Determination of interest and determination of late fee payable under this Act may be made upon scrutiny of return or at the time of assessment of tax.(7)No refund of tax or security shall be made unless an assessment in respect of the said period, or entry of goods, as the case may be, is made.
