Section 45(2) in West Bengal Value Added Tax Act, 2003
(2)[ In making a provisional assessment under this section, the Commissioner or other authority as referred to in sub-section (1) , shall -where the dealer has failed to furnish return, assess the net tax of the dealer for the relevant return period on the basis of past returns or past records, and where no such returns or records are available, on the basis of information received by the Commissioner or such other authority, and determine the interest payable by the dealer for the relevant return period; orwhere the dealer furnishes return but fails to make an application to the Commissioner, or fails to make payment of the net tax or interest, or fails to make payment of the unpaid amount of net tax or interest as mentioned in clause (b) , clause (c) and clause (d) , respectively, of sub-section (1) , assess on the basis of return furnished the net tax, and determine the interest payable or unpaid amount of interest, for the relevant period, and impose a penalty not exceeding twice the assessed amount of net tax or the unpaid amount of net tax, as the case may be, and fix a date for production of documentary evidence for removing the cause for making the provisional assessment under sub-section (3) , and shall direct the dealer by a notice to pay the assessed amount of net tax or the unpaid amount of net tax, as the case may be, with the interest payable or remaining unpaid and penalty imposed, in such manner, and within such date, as may be prescribed.] [Substituted w.e.f. 01.08.2006 by S. 12(22) (a) , (b) & (c) of WB Act XVIII of 2006]
