Section 3B in The M.P. Sugarcane (Purchase Tax) Act, 1961
3B. Assessment of tax.
(1)If the Commissioner is satisfied that the return furnished by the owner of a factory in respect of any period is correct and complete he shall assess the owner of a factory on it.(2)If any owner of a factory fails to furnish a return in respect of any period by the date prescribed for such period under sub-section (1) of Section 3-A or knowingly furnishes incomplete or incorrect return for any such period the Commissioner may, after making such inquiry as he considers necessary and after giving such owner of a factory a reasonable opportunity of being heard, assess, to the best of his judgement the amount of tax due from him for such period.(3)[ Where the owner of a factory has not paid the amount of tax payable under sub-section (2) of Section 3 of this Act along with the return furnished by him or where as a consequence of assessment under this section, any amount of tax is due from the owner of a factory the Commissioner shall cause a notice to be served upon him requiring him to pay the amount of tax due from him and remaining unpaid within ten days from the date of service of such notice.(4)[ Any tax payable under this Act, if not paid by the last date prescribed for payment thereof shall carry interest from such date till the date of payment at such rate as the State Government may, from time to time, by notification, specify and different rates may be specified for different periods] [Substituted by M.P. Act No. 33 of 1974.],(4)Any tax payable under this Act, if not paid by the last date prescribed for payment thereof shall carry interest at the rate of six per cent, per annum, from such date till the date of payment.](5)Where any tax payable under this Act, or interest thereon, or both, as the case may be, remains unpaid for a period exceeding fifteen days beyond the date specified in sub-section (3), the Commissioner may, after giving the owner of the factory liable to pay the same a reasonable opportunity of being head direct him to pay, in addition to the amount of arrear of tax and interest thereon, a further sum by way of penalty not exceeding ten percentum of the total sum payable by a date to be specified in the order.(6)Any tax, or interest, or penalty, if any, or part thereof remaining unpaid for a period of one month after the date such tax, interest or penalty, if any, becomes payable under sub-section (3), (4) or (5) as the case may be, shall be recoverable as an arrear of land revenue.
