Section 10 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
10. Assessment.
(1)If the Commissioner is satisfied that the return furnished by a dealer under Section 8 in respect of any period is correct and complete, he shall, by an order in writing, assess the dealer and determine the tax payable by him or the basis of such return.(2)If the Commissioner is not satisfied that the return furnished under Section 8 is correct and complete, he shall serve on the dealer a notice requiring him, on the date and hour and place mentioned therein either to attend in person or to produce or cause to be produced any evidence on which he may rely in support of his return.(3)On the date mentioned in the notice under Sub-section (2) or as soon afterwards as may be, the Commissioner, after hearing such evidence as the dealer may produce and such other evidence as the Commissioner may require, shall, by an order in writing, assess the dealer and determine the tax payable by him on the basis of such assessment.(4)If a dealer having furnished the return as required under Section 8 fails to comply with the terms of a notice issued under Sub-section (2), the Commissioner shall, by an order in writing, assess the dealer to the best of his judgement and determine the tax payable by him on the basis of such assessment :Provided that before making assessment, the Commissioner may, allow the dealer such further time as he thinks fit to comply with the terms of the notice issued under Sub-section (2).(5)If a dealer fails to make a return as required under Section 8, the Commissioner shall, after giving the dealer a reasonable opportunity of being heard, by an order in writing, assess the dealer to the best of his judgement and determine the tax payable by him on the basis of such assessment.(6)(i)If the Commissioner in course of any proceedings under Subsections (3), (4) and (5) is satisfied that any dealer-(a)has, without reasonable cause, failed to furnish the return which he was required to furnish under Section 8 or has without reasonable cause failed to furnish it within the time prescribed and in the manner required or has failed to pay the admitted tax before furnishing the return; or(b)has, without reasonable cause, failed to comply with a notice under Sub-section (2) within the time specified therein or within the time extended under the proviso to Sub-section (4); or(c)has, concealed the particulars of goods carried or furnished particulars of such goods which are inaccurate to his knowledge; or(d)has, evaded in any way the liability to pay tax;he may direct that such dealer shall pay by way of penalty, in addition to the tax payable by him, a sum not exceeding one and a half times of the tax payable by him.(ii)No order under Clause (i) shall be made-unless the dealer has been heard or has been given a reasonable opportunity of being heard.(7)Any assessment made under this section shall be without prejudice to any prosecution instituted for an offence under this Act :Provided that when the Commissioner has imposed a penalty in addition to the amount assessed under this section, no further criminal proceedings for the same offence shall be taken against the dealer under this Act ;Provided further that no order assessing the amount of tax date from a dealer in respect of any period shall be passed later than thirty-six months from the expiry of such period;Provided also that the period of limitation fixed in the proviso immediately preceding shall not apply to assessment under Sub-section (8) or to enhancement of assessment or order of fresh assessment made or passed under Section 12.(8)If for any reason the tax payable by a dealer for any period to which this Act applies has escaped assessment or has been under assessed, the Commissioner may, at any time, within thirty-six months from the expiry of that period, call for a return under Sub-section (1) of Section 8 and may proceed to assess the amount of tax due from the dealer in the manner laid down in this section and may also direct, in cases where such escape or under-assessment is, due to the dealer having concealed particulars of goods carried or having furnished incorrect particulars thereof without sufficient cause, that the dealer shall pay, by way of penalty, in addition to the tax assessed under this sub-section, a sum not exceeding one and a half times of the tax so assessed.
