Assessment of tax

(1) If the prescribed authority is satisfied that the return furnished by any employer or any person is correct and complete, he shall accept the return. (2) If the prescribed authority is not satisfied that the return furnished by an employer or a person is correct and complete, he shall serve on such employer or person a notice requiring him, on the date and at the time specified in the notice, to attend in person or by his authorised representative to produce or cause to be produced such evidence as he may rely in support of such return. (3) After hearing such evidence as the employer or person may produce and such other evidence as the prescribed authority may require on specified points, the prescribed authority shall, by an order in writing, assess the amount of tax due from such employer or person, provided that- (a) If any employer or person fails to comply with the terms of any notice issued under sub-section (2); or (b) If any employer or person knowingly produces incorrect accounts or documents or knowingly furnishes incorrect information, the prescribed authority shall assess the amount of tax to the best of his judgment. (4) The amount of tax so assessed shall be paid by the employer or person within 15 days of the service of the notice. (5) Where an employer or a person has failed to furnish a return for any period, the prescribed authority shall, after giving a reasonable opportunity of being heard, assess to the best of his judgment the amount of tax, if any, due from him. (6) No assessment shall be made after the expiry of 3 years from the end of the year to which the return relates. Provided that, if the prescribed authority is satisfied that the tax has escaped assessment, he may, at any time within 6 years, reopen the assessment after giving the person concerned a reasonable opportunity of being heard. (1) Subject to sub-section (2), every assessee (not being an officer of the State Government or the Central Government) liable to pay tax under section 3, shall obtain a certificate of registration from the prescribed authority in the prescribed manner. (2) Every employer as specified in the proviso of Section 5 (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), liable to pay the tax under this Act, shall also obtain a certificate of enrolment from the prescribed authority in the prescribed manner. (1) Subject to sub-section (2); every assessee (not being an officer of the State Government or the Central Government) liable to pay tax under section 3, shall obtain a certificate of registration from the prescribed authority in the prescribed manner. (2) Every employer as specified in the proviso of Section 5 (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), liable to pay the tax under this Act, shall also obtain a certificate of enrolment from the prescribed authority in the prescribed manner. (3) Every assessee required to obtain a certificate of registration or enrolment under this section shall- (a) within ninety days from the date of commencement of this Act; or (b) if he has not engaged in any profession, trade, calling or employment on the date of such commencement, within sixty days of his becoming liable to pay tax; Apply for a certificate of registration or enrolment or a revised certificate of enrolment, as the case may be, before the prescribed authority in the prescribed form and the prescribed authority shall after making such enquiry as may be necessary within thirty days of the receipt of such application, if the application is in order, grant him such certificate of registration or enrolment. (4) The prescribed authority, shall mention in every certificate of enrolment the amount of tax payable by the holder according to the First Schedule and the date by which it shall be paid. (5) Where an assessee liable to registration or enrolment has willfully failed to apply for such certificate within the time, specified in sub-section (3), the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than rupees ten but which shall not exceed rupees twenty for each day of delay in case of any employer and not exceeding rupees five for each day of delay in case of others. (6) Where an assessee liable to registration or enrolment has deliberately given false information in any application submitted under this section, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than rupees one hundred but which shall not exceed rupees one thousand.