Section 45(1) in Meghalaya Value Added Tax Act, 2003
(1)If no returns are furnished by a registered dealer in respect of any period, by the prescribed date, or if the Commissioner is not satisfied that the returns furnished are correct and complete, the Commissioner shall proceed in such manner as may be prescribed to assess to the best of his judgement the amount of tax due from the dealer and in making such assessment shall give the dealer a reasonable opportunity of being heard; and in the case of failure by a registered dealer to furnish in respect of any period, a return accompanied by a receipt from a Government Treasury or the State Bank of India, as required under sub-section (4) of section 35 by the prescribed date, the Commissioner may if he is satisfied that the default was made without reasonable cause, during that the dealer shall pay by way of penalty, in addition to the amount of tax so assessed, a sum not exceeding one and a half time; that amount.Provided that where a registered dealer brings to the notice of the Commissioner in writing, within six months from the end of the year that, due to error in fact or in law, an amount of tax has been paid by him in excess of what was payable by him during any return period relating to such year, and request the Commissioner for making assessment under this sub-section in respect of such year, the Commissioner may if he is satisfied on the grounds adduced by such registered dealer making such assessment. Proceed to make assessment in respect of such year immediately on receipt of notice by the dealer.
