section 46
Reassessment of turnover escaping assessment, under assessed etc
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT
Statutory text
- (1) If, after a dealer has been assessed under section 44, for any year or part thereof, the Commissioner has reason to believe that any turnover of sales or turnover of purchases of any goods has in respect of that year or part thereof escaped assessment, or has been under-assessed or assessed at a lower rate, or that any deduction has been wrongly made or any draw-back, set-off, refund or reimbursement has been wrongly granted, then the Commissioner may,—
- (a) where he has reason to believe that the dealer has concealed such sales or purchases or any material particulars relating thereto or has knowingly furnished incorrect returns or has made a false claim for deduction, draw-back, set-off, refund or reimbursement, at any time within eight years, and
- (b) in any other case at any time within five years, of the end of that year, may proceed to assess or reassess, to the best of his judgment, the amount of tax due from such dealer: Provided that, no order shall be passed under this section without giving the dealer a reasonable opportunity of being heard : Provided further that, the amount of tax shall be assessed at the rates at which it would have been assessed had there been no under assessment or escapement, but after making deductions, (if any), permitted from time to time by or under this Act : Provided also that, where in respect of such sales or purchases the rate of tax at which such transactions have been assessed or the deductions of such transactions from the total turnover for computing the taxable turnover or the draw-back, set-off, refund or reimbursement, in respect of such transactions, as the case may be, was in dispute before the appellate or revising authority and an order has already been passed in respect thereof in appeal or revision under this Act, then the Commissioner shall make a report to the appropriate appellate or revising authority under this Act, which shall thereupon after giving the dealer concerned a reasonable opportunity of being heard, pass such order as it deems fit.
- (2) Nothing in sub-section (1) shall apply to any proceedings (including any notice issued) under section 79 or 85.
- (3) Nothing in section 79 or 85 shall affect a proceeding under this section.
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