Section 3B in Sikkim Transport Infrastructure Development Fund Act, 2004
3B. Assessment refund and appeal.
- If the prescribed authorities not satisfied with the accounts of purchases, sales, returns furnished and payments of cess made by the person registered or accounts furnished and payments made by an unregistered person, if any, such prescribed authority may, make summary assessment on such person within three years from the date of returns furnished or payment of cess made, and for this purpose the prescribed authority may cause the person to produce all relevant and necessary books of accounts or may make best judgement assessment if the person fails to produce books of accounts:Provided that any excess payments of cess made by any person under this Act shall after assessment be refunded or appropriated to any outstanding dues or future liability of cess :Provided further that an appeal against any of the order of the sub-ordinate prescribed authority shall lie to the next higher preScribed authority within 45 (forty five) days of passing of the order against which appeal is intended to be preferred:Provided also that any appeal preferred as per second Proviso shall be disposed off by the Appellate Authority within a period of one year from the date of filing of such appeal or within such extended time as the prescribed authority allows which shall not be more than six months at one instance.
