Section 10 in Sikkim Ecology Fund and Environment Cess Act, 2005
10. Assessment and reassessment Procedure.
(1)If the prescribed authority is satisfied that the return of turn- over furnished by a dealer is correct and complete, it may, without requiring presence of dealer or requiring any evidence from him, determine the cess due from the dealer and the dealer shall deposits such assessed amount of cess in appropriate head of account in government revenue-(2)(a)If the prescribed authority is not satisfied as aforesaid but requires the presence of dealer or production of evidence from the him, it may serve on such dealer on notice in the prescribed form requiring him/ his representative to attend and produce on a date to be specified, any evidence that the dealer may rely on in support of his return..(b)On the date specified in the notice or any other date as may be fixed by the prescribed authority under intimation to dealer and after having heard and examining such evidence as the dealer may produce an such evidence as the said authority may require on specified points, it shall, by an order in writing assesses and Determine the cess payable by the dealer.(3)If a registered dealer fails to -(a)furnish any valid return of turnover as required under sub section (1) of [section 9] [Substituted by Act No.5 of 2008, dated 10.4.2008.]; or(b)comply with the notice issued under sub section (2) of this Section; or(c)satisfy the assessing authority about the correctness of the returns furnished; or(d)appear or produce or cause to be produced evidence on the date specified under sub section (2), the prescribed authority shall, after giving reasonable opportunity to the dealer of being heard, determine the turn over of the dealer on which cess is to be imposed and assess on basis of such determination and may in addition imposed penalty of an amount not exceeding twice the amount of cess so assessed;Provided that the penalty under this section shall be imposed only if the prescribed authority is satisfied that the failure of the dealer wilful, deliberate or unjustified and a reasonable opportunity of being heard has been given to the dealer.(4)If upon information received, the prescribed authority is satisfied that a dealer liable to pay cess under this Act in respect of any period wilfully failed to furnished any particulars or information required for the purpose of registration or having been registered fails to furnish returns within the period prescribed under sub section ( 1) of Section 9, the said authority shall, after giving the dealer a reasonable opportunity of being heard, assess, according to its best judgment the amount of cess due from the dealer for such period or any subsequent periods and in addition, may impose a penalty of an amount not exceeding 5 times the amount of cess so assessed;Provided that no penalty under this sub section shall be imposed unless the prescribed authority is satisfied that the failure of the dealer was wilful, deliberate or unjustified and unless a reasonable opportunity of being heard is given to the dealer.Explanation. - For the purpose of sub section (4) as the case may be, the proceedings shall be deemed to have been initiated when a notice is served or deemed to have been served on the dealer.
