Appeals and Revision

(1) Any person aggrieved by an order passed under this Act may prefer an appeal to the prescribed authority. (2)(a) The appeal shall be filed within the period prescribed. (b) The appellate authority may condone the delay if there is sufficient cause. (3) The provisions regarding appeals and revision shall be in accordance with the Jharkhand Value Added Tax Act, 2005. (1) Every dealer liable to pay entry tax under this Act shall furnish such returns in such form, for such period and by such dates, to such authority as may be prescribed. (2) (a) Every dealer who is required to furnish return under sub-section (1), shall pay the full amount of tax due and payable under this Act according to such return or an amount less than that as provided under this Act, and shall furnish proof of such payment along with the return. (b) If any dealer discovers any omission or other error in any return furnished by him, he may furnish a revised return at any time before the expiry of the period prescribed for furnishing the next return. (3) If a dealer fails to comply with the requirements of sub-section (2), the prescribed authority may, after giving the dealer a reasonable opportunity of being heard, direct him to pay, in addition to the tax payable, a penalty at the rate of 2% per month of the amount of tax not paid from the date it was due to the date of its payment or to the date of any order of assessment or re-assessment, whichever is earlier. (4) Every dealer required to furnish a return under this Act shall, if he fails to furnish such return within the time provided, pay a penalty of such amount as may be prescribed, for each day of delay in furnishing the return. (5) Every dealer who is required to furnish return but fails to furnish the same, shall be liable to pay, in addition to the tax payable, interest and penalty as provided under this Act, at such rate and in such manner as may be prescribed. If a dealer fails to furnish such returns within the time, the prescribed authority may, after giving the dealer a reasonable opportunity of being heard, direct him to pay, in addition to the tax payable, a penalty at the rate of 2% per month of the amount of tax or other amount due from the date such tax or other amount was due to the date of its payment or to the date of any order of assessment or re-assessment, whichever is earlier. (1) If the prescribed authority is satisfied, without requiring the presence of the registered assessee or the production of accounts or other evidence by him; that the returns furnished by such assessee in respect of any period are correct and complete, he shall proceed to assess the amount of the tax due from such assessee, on the basis of such returns furnished. (2)(a) If the prescribed authority is not satisfied without requiring the presence of the registered assessee or the production of accounts or other evidence that the returns furnished by such assessee in respect of any period are correct and complete, he shall serve on such assessee a notice in the prescribed manner requiring him, on a date, time and at a place to be specified therein, either to attend in person or to produce or cause to be produced any evidence on which the assessee may rely in support of such returns. (b) On the date specified in the notice or as soon afterwards, as may be, the prescribed authority, after hearing such evidence as the registered assessee may produce and such other evidence as the prescribed authority may require on any required cause, shall assess the amount of tax due from such assessee. (3) If an registered assessee having furnished returns in respect of a period fails to comply with all the terms of the notice under sub-section (2) or if the accounts and other evidence produced by him are, in the opinion of the prescribed authority, incorrect, incomplete or unreliable, either wholly or partly, the said authority shall proceed to assess, to the best of his judgment, the amount of tax due from such assessee. (4) If the registered assessee fails to file returns in respect of any period, the prescribed authority shall, after giving the assessee reasonable opportunity of being heard, assess, to the best of his judgment, the amount of tax payable, from such assessee. (5) If upon information or otherwise, the prescribed authority is satisfied that reasonable grounds exist to believe that any assessee or any person other than a registered assessee has been liable to pay tax in respect of any period, and has nevertheless willfully failed to apply for registration, the prescribed authority shall, after giving the assessee or such person reasonable opportunity of being heard, assess to the best of his judgment the amount of tax, if any, due from such assessee or any other person in respect of such period and all subsequent periods and the prescribed authority shall direct that the assessee or any other person, to pay by way of penalty in addition to tax so assessed, a sum not exceeding fifty rupees for every day of the period during which the assessee or any other person failed to apply for registration or an amount equal to the amount of tax assessed, whichever is higher; Provided that no proceeding for such assessment shall be initiated except before expiry of two years from expiry of the period to which it relates; Provided further that a proceeding initiated under this sub-section shall be concluded within a period of two years from the date of initiation. (1) If upon information or otherwise the prescribed authority is satisfied that reasonable grounds exist to believe that any tax payable by an assessee, has escaped assessment or any tax has been under assessed or assessed at a lower rate than that which was correctly applicable, the prescribed authority, after giving such assessee a reasonable opportunity of being heard, re-assess the assessee for such escaped tax or under assessed. The provisions of section 11 shall, so far as may be, apply accordingly as if the notice under this section is served under section 11. (2) If the prescribed authority, bas reason(s) to believe that assessee has concealed the value of goods consumed or sold, with an intention to evade the tax payable under this Act, shal I direct the assessee to pay, in addition to any tax which is or may be assessed under sub-section (1), by way of penalty a sum not exceeding two times but not less than an amount equivalent to amount of tax, which is or may be assessed on the escaped amount of such tax, if any, due from such assessee or any other person in respect of such period and all subsequent periods and the prescribed authority shall direct that the assessee or any other person, to pay by way of penally in addition to tax so assessed, a sum not exceeding fifty rupees for every day of the period during which the assessee or any other person failed to apply for registration or an amount equal to the amount of tax assessed, whichever is higher; Provided that no proceeding for such assessment shall be initiated except before expiry of two years from expiry of the period to which it relates; Provided further that a proceeding initiated under this sub-section shall be concluded within a period of two years from the date of initiation.