Taxing evading

(1) If any dealer liable to pay tax under this Act fails to get himself registered or fails to furnish returns or evades the payment of tax, the assessing authority shall, after giving the dealer a reasonable opportunity of being heard, assess the tax due. (2) The authority may also impose such penalty as may be prescribed. (1) Where all the returns due for the year have been furnished and tax due according to such returns paid within the prescribed period, the stockist shall be deemed to have been assessed in respect of the year and the Commissioner shall make a summary assessment without requiring the presence of the stockist within a period of one year from the end of the year to which the returns pertain and in making such a summary assessment the Commissioner shall have the authority to make arithmetical adjustments as well as interest that might be due for belated payment of the tax. (2) Notwithstanding anything contained in sub-section (1), whether or not a return has been furnished and the tax due according to such return paid within the period prescribed, the Commissioner, if he is not satisfied with the return filed or considers it necessary or expedient to ensure that the stockist has not understated his turnover of stock of luxuries, shall serve the stockist a notice requiring him, on a date to be specified therein to attend his office and to produce or cause to be produced there any evidence on which the stockist may rely in support of the return and to satisfy the Commissioner in regard thereto: Provided that no notice under this sub-section shall be served on the stockist after the expiry of two years from the end of the year to which the return pertains. (3) On the date specified in the notice, or as soon as may be thereafter, the Commissioner shall, after considering all the evidence which may be produced, assess the amount of tax due from the stockist. (4) If a stockist fails to comply with the terms of any notice issued under sub-section (2) the Commissioner shall assess to the best of his judgment the amount of tax due from him. (5) Where an assessment under sub-section (1) to sub-section (4) is not concluded within the time, if any, specified therein, the turnover of stock of luxuries, declared by the stockist in his return, shall be deemed to have been assessed on the basis of the said return and the provisions of this Act relating to assessment, re-assessment, payment and recovery of tax, appeal and revision shall mutatis mutandis apply to such deemed assessment. (6) If upon information which has come into his possession, the Commissioner is satisfied that any stockist who is liable to pay tax under this Act in respect of any period, has failed to get himself registered under section 6, the Commissioner shall proceed in such manner as may be prescribed to assess to the best of his judgment the amount of tax due from the stockist in respect of such period and all subsequent periods and in making such assessment shall give the stockist a reasonable opportunity of being heard, and the Commissioner may, if he is satisfied that the default was made without reasonable cause, direct that the stockist shall pay by way of penalty, in addition to the amount of the tax so assessed, a sum not exceeding twice that amount. (7) No assessment under the provision of sub-section (6) shall be made after the expiry of six years from the end of the year in respect of which or part of which the tax is assessed. (1) Where all the returns due for the year have been furnished and tax due according to such returns paid within the prescribed period, the stockist shall be deemed to have been assessed in respect of the year and the Commissioner shall make a summary assessment without requiring the presence of the stockist within a period of one year from the end of the year to which the returns pertain and in making such a summary assessment the Commissioner shall have the authority to make arithmetical adjustments as well as interest that might be due for belated payment of the tax. (2) Notwithstanding anything contained in sub-section (1), whether or not a return has been furnished and the tax due according to such return paid within the period prescribed, the Commissioner, if he is not satisfied with the return filed or considers it necessary or expedient to ensure that the stockist has not understated his turnover of stock of luxuries, shall serve the stockist a notice requiring him, on a date to be specified therein to attend his office and to produce or cause to be produced there any evidence on which the stockist may rely in support of the return and to satisfy the Commissioner thereup regard to. Provided that no notice under this sub-section shall be served on the stockist after the expiry of two years from the end of the year to which the return pertains. (3) On the date specified in the notice, or as soon as may be thereafter, the Commissioner shall, after considering all the evidence which may be produced, assess the amount of tax due from the stockist. (4) If a stockist fails to comply with the terms of any notice issued under sub-section (2) the Commissioner shall assess to the best of his judgment the amount of tax due from him. (5) Where an assessment under sub-section (1) to sub-section (4) is not concluded within the time, if any, specified therein, the turnover of stock of luxuries declared by the stockist in his return, shall be deemed to have been assessed on the basis of the said return and the provisions of this Act relating to assessment, re-assessment payment and recovery of tax, appeal and revision shall mutatis mutandis apply to such deemed assessment. (6) If upon information which has come into his possession, the Commissioner is satisfied that any stockist who is liable to pay tax under this Act in respect of any period, has failed to get himself registered under section 7, he shall proceed in such manner as may be prescribed to assess to the best of his judgment the amount of tax due from the stockist in respect of such period and all subsequent periods and in making such assessment shall give the stockist a reasonable opportunity of being heard, and the Commissioner may, if he is satisfied that the default was made without reasonable cause, direct that the stockist shall pay by way of penalty, in addition to the amount of the tax so assessed, a sum not exceeding twice that amount. (7) No assessment under the provision of sub-section (6) shall be made after the expiry of six years from the end of the year in respect of which or part of which the tax is assessed.