Rectification of mistakes

(1) The authority which made an assessment or passed an order under this Act may, at any time within such period as may be prescribed, on his own motion rectify any mistake apparent from the record and shall within the aforesaid period rectify any such mistake which has been brought to his notice by a dealer. (2) No such rectification shall be made which has the effect of enhancing the tax or reducing the amount of refund, unless the authority concerned has given notice to the dealer of its intention to do so and has allowed the dealer a reasonable opportunity of being heard. (3) The rectification of such mistake in order passed by any authority which has been amended in appeal or revision shall be made by the authority which passed the order under appeal or revision. (4) Any order passed under the provisions of this section shall be deemed to be an order passed under section 13. (5) If any such rectification has the effect of enhancing the assessment, the prescribed authority shall give the dealer a notice of demand in the prescribed form and the amount of tax due shall be paid by the dealer. (6) If any such rectification has the effect of reducing the assessment, the prescribed authority shall refund to the dealer any amount due to him. (1) If the prescribed authority is satisfied that the return furnished by a dealer under section 16 is correct and complete, he shall accept the return. (2) If the return furnished by a dealer under sub-section (1) appears to the prescribed authority to be incorrect or incomplete or if the dealer fails to submit a return, the prescribed authority shall, after giving the dealer a reasonable opportunity of being heard, proceed to assess the dealer to the best of his judgment. (3) While making an assessment under sub-section (2), the prescribed authority may also direct the dealer to pay, in addition to the tax assessed, a penalty not exceeding one and a half times the amount of tax so assessed. (4) Notwithstanding anything contained in sub-section (1), if the prescribed authority has reason to believe that any dealer has willfully under-reported his consumption or use of taxable goods or has concealed any material fact in the return, he may, after providing an opportunity of being heard, proceed to re-assess the dealer. (5) An order of assessment under this section shall be passed within such time and in such manner as may be prescribed. (6) Nothing in sub-section (4) shall prevent the prescribed authority from initiating any proceedings for the recovery of any tax or penalty, or for any prosecution for an offense under this Act, if it is found that the dealer has deliberately furnished false information or has suppressed material facts. (1) Notwithstanding any thing contained in this Act or any law or contract to the contrary, the authority prescribed for assessment or reassessment and recovery of tax may, at any time by notice in writing (a copy of which shall also be given to the assessee or to the person liable to pay tax) under this Act direct: (a) any person who holds or may subsequently hold any money for or on account of the assessee or the person liable to pay tax and interest, or (b) any person from whom any money is due or may become due to the assessee or the person liable to pay tax and interest who has failed to pay upto the date as fixed in the notice of demand, the amount of tax or penalty payable according to the said notice of demand served upon such assessee or person or in respect of which the date of payment has not been extended by any competent authority, to pay into the Government treasury, in the same manner as have been prescribed for payment of tax, either forthwith or upon the money becoming due so much of the money as is sufficient to pay the amount due from the assessee or the person liable to pay tax. (2) The authority issuing a notice under sub-section (1) may, at any time, amend or revoke any such notice or extend the time for making payment in pursuance of the notice. (3) Any person making any payment in compliance with a notice issued under sub-section (1) shall be deemed to have made the payment under the authority of the assessee and the receipt from the Government treasury shall constitute a good and sufficient discharge of the liability of that person to the assessee to the extent of amount specified in the receipt. (4) Any person, if not discharging the liability after service of notice under sub-section (1) on him, shall be personally liable to the State Government for the amount of tax or penalty. Provided further, that where the prescribed authority considers it expedient in the interest of State revenue it may, for the reasons to be recorded in writing, require any assessee or person to make payment forthwith. (5) If an assessee has failed, without reasonable cause, to make payment of any tax by the date specified in the notice issued under sub-section (1) or forthwith as required by the proviso thereto, or in the like manner has failed to make payment of tax by the date extended under sub-section (2) of section 5 or has defaulted in payment of installment after the expiry of extended date, the prescribed authority may direct that the assessee, shall pay, in the prescribed manner, by way of penalty for such failure, an amount which may extend to five percentum of the amount of tax, for each of the first three months following the expiry of such date, and to ten percentum for each subsequent month or part thereof. (6) Any tax, interest or penalty imposed under this Act, which remains unpaid after the date specified in the notice issued under sub-section (1) or penalty imposed under sub-section (2) and remaining unpaid shall without prejudice to any other mode of recovery be recoverable: (a) as if it were an arrear of land revenue: or (b) on an application to any Magistrate, by such Magistrate as if it were a fine imposed by him; and (c) in the case of an assessee also by deduction from amount payable by the State Government to the assessee. (1) Notwhhstanding any thing contained in this Act or any law or contract to the contrary, the authonty prescribed for assessment or reassessment and recovery of tax may, at any time by notice in writing (a copy of which shall also be given to the assessee or to the person liable to pay tax) under this Act direct-(a) any person who holds or may subsequently hold any money for or on account of the assessee or the person liable to pay tax and interest, or (h) any person from whom any money is due or may become due lo the assessee or the person liable 10 pay tax and interest who has failed to pay upto the date as fixed m the notice of demand, the amount of tax or penalty payable according 10 the said notice of demand served upon sucb assessee or person or in respect of whrcb the date of payment has not been extended by any competent authority, to pay into the Government treasury, in the same maimer as have been prescribed for payment of lax, either forthwith or upon the money becoming due so much of the money as is sufficient Lo pay the amount due form the assessee or the person liable 10 pay tax. (2) The authornv issuing a notice under sub-section (I) may, al any time, amend or revoke any such notice or extend the time for making payment in pursuance of the notice. (3) Any person making any payment in compliance with a notice issued under sub-section (1) shall be deemed lo have made the payment under the authority of the assessee Md the receipt from the Government treasury shall coosritute a good and sufficient discharge of the liabihrv of that person lo the assessee to the extent of amount specified in the receipt. (4) Any person, if not discharging the liability after service of notice under sub-section (1) on bim, shall be personally liable 10 the State Government for the amount of tax or penally. Provided further, that where the prescribed authority considers it expedient ih the interest of State revenue it may. for the reasons 10 be recorded in writing, require any assessee or person 10 make payment forthwith. (2) If an assessee has failed, witho.u reasonable cause, to make payment of anv lax by the date specified in the notice issued under sub-section (1) or forthwith as required by the proviso thereto, or ill the like manner has failed to make payment of tax by the date extended under sub-section (2) of section 5 or has defaulted in payment of installment after the expiry of extended date. the prescribed authority may direct that the assessee. shall pay, in the prescribed manner, by way of penalty for such failure, an amount which may extend to five percentum of me amount of lax, for cacb of the first three months following the expiry of such date, and 10 ten percent um for each subsequent month or par1 thereof. (3) Any tax. interest or penalty imposed under this Act, which remains unpaid after the date specified in the nonce issued under sub-section (1) or penalty imposed under sub-section (2) and remaining unpaid shall without prejudice lo aoy other mode of recovery be recoverable-(a) as if it were an arrear of land revenue: or (b) on an application lo any Magistrate. by such Magistrate as if it were a fine imposed by him; and (c) m the case of an assessee also by deduction from amount payable by the State Government to the assessee. (5) ff amount, for which any person becomes liable personally to the Stale Government under sub-section (4), remains unpaid, il shall be recoverable as an arrear of land revenue from him. (6) Lf any person contravenes any of the provisions of sub-section (4) of this section the prescribed authonty shall after giving an opportunity of being heard by an order in writing direct that such person shall pay by way of penalty a sum not exceeding twice the amount payable under sub-section (I).