Section 12 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
12. Returns and Assessment.
- [(1)(a) Every registered dealer shall assess his liability under this Act, and shall furnish return, for such period, in such from and manner, and within such time and with such late fee, not exceeding fifty thousand rupees, for delayed furnishing of returns, as may be prescribed, to the assessing authority or to the officer authorized by the Commissioner.(b)Any Person or a dealer as may be required by a notice to do so by the assessing authority or by an officer authorized by the Commissioner in this behalf, shall furnish return for such period in such form and manner and within such time as may be specified.(2)Notwithstanding anything contained in sub-section (1), where the commissioner is of the opinion that it is expedient in the public interest so to do, he may, by a notification in the Official Gazette, extend the date of submission of the returns or may dispense with the requirement of filling any or all the returns by a dealer or class of dealers.] [Substituted by Act No. 6 of 2015, dated 1.4.2015.](3)If the assessing authority is satisfied that any return submitted under sub-section (1) is correct and complete, he shall assess the dealer on the basis thereof.(4)If no return is submitted by the dealer under sub-section (1), before the period prescribed or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, he shall assess the dealer to the best of his judgement recording the reasons for such assessment:Provided that before taking action under this sub-section, the dealer shall be given reasonable opportunity of proving the correctness and completeness of the return submitted by him.(5)While making any assessment under sub-section (4), the assessing authority may also direct the dealer to pay in addition to the tax assessed a penalty not exceeding one and a half times the amount of tax due that was not disclosed by the dealer in his return, or in the case of failure to submit a return one and a half times the tax assessed, as the case may be.(6)No assessment under this section for any year shall be made after a period of three years from the date on which return for that year is submitted by a dealer:Provided further than nothing contained in this sub-section limiting the time within which the assessment may be made shall apply to an assessment made on the assessee or any person in consequence of, or to give effect to any finding, direction or order made under section 23 or section 24 or section 26 or any judgment or order made by any court.(7)In computing the period of limitation for assessment under this section,-(a)the time during which the proceedings for assessment in question have been deferred on account of any stay order granted by any court or any other authority shall be excluded,(b)the time during which the assessment has been deferred in any case or class of cases by the Commissioner, for reasons to be recorded in writing shall be excluded.(8)The Commissioner may, for reasons to be recorded in writing extend such time limit by a period not exceeding six months.(9)Where an assessment under this section is not concluded within the time specified under sub-section (6), the amount declared by a dealer in his annual return shall be deemed to have been assessed for that year on the basis of the said return and the provisions of the Act relating to assessment, payment, recovery, appeal and revision shall apply to such deemed assessment.
