Vidhi Codex

section 44

Assessment of taxes

The Maharashtra Sales Tax Act, 1979
Tax1979106 sections6 chapters
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Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT

Statutory text
  1. (1) The amount of tax due from a dealer liable to pay tax shall be assessed separately for each year during which he is so liable: Provided that, the Commissioner may, for reasons to be recorded in writing, assess the tax due from any dealer during a part of a year: Provided further that, when a Registered dealer fails to furnish any return relating to any period of any year, by the prescribed date, the Commissioner may, if he thinks fit, assess the tax due-from such dealer separately for different parts of such year.
  2. (2) If the Commissioner is satisfied that the returns furnished by a Registered dealer in respect of any period are correct and complete, he shall assess the amount of tax due from the dealer on the basis of such returns.
  3. (3) If the Commissioner is not satisfied that the returns furnished by a Registered dealer by the prescribed date in respect of any period are correct and complete, and he thinks it necessary to require the presence of the dealer or the production of further evidence, he shall serve on such dealer in the prescribed manner a notice requiring him on a date and at a place specified therein, either to attend and produce or cause to be produced all evidence on which such dealer relies in support of his returns, or to produce such evidence as may be called for by the Commissioner. On the date specified in the notice, or as soon as maybe thereafter, the Commissioner shall, after considering all the evidence which may be produced, assess the amount of tax due from the dealer.
  4. (4) If a Registered dealer fails to comply with the terms of any notice issued under sub-section (3), the Commissioner shall assess, to the best of his judgement, the amount of tax due from him.
  5. (5) If a Registered dealer does not furnish returns in respect of any period by the prescribed date, the Commissioner shall, at any time within five years from the end of the year in which such period occurs, after giving the dealer a reasonable opportunity of being heard, proceed to assess, to the best of his judgement, the amount of tax (if any) due from him for such year.
  6. (6) If the Commissioner has reason to believe that a dealer is liable to pay tax in respect of any period, but has failed to apply for registration or failed to apply for registration within the prescribed time or failed to obtain registration as required by section 34, the Commissioner shall, at any time within eight years from the end of the year in which such period occurs, proceed to assess, to the best of his judgement, the amount of tax (if any) due from the dealer in respect of that period, and any period or periods subsequent thereto. No order under this sub-section shall be passed without giving the dealer a reasonable opportunity of being heard.
  7. (7) Where the Commissioner is not satisfied about the correctness or the completeness of the accounts of a dealer, or where no method of accounting has been regularly

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