Vidhi Codex

section 8

Verification by assessing officer

The Meghalaya Settlement of Arrears
General202220 sections
Read full ActSections
Statutory text
  1. (1) The Commissioner shall cause each application to be verified by the respective Assessing Officer for correctness of the declaration and payment, to be recorded in the registered dealer's file for respective State Taxation Acts.
  2. (2) The Assessing Officer shall verify and confirm that the application is accompanied with documents mentioned in the application form. The Assessing Officer shall verify the correctness of the particulars furnished in the application and documents submitted with the application with reference to the records available with the assessing authority or, as the case may be, any other authority with whom such records are available.
  3. (3) On verification of the application, in case it is noticed that, the said application is incorrect or incomplete or the amount declared to have been paid is deficient, the Assessing Officer shall issue defect notice, within thirty working days from the date of receipt of the application and inform the applicant about the defects in the application along with the details of the amount to be paid: provided that, the defect notice in respect of an application shall be issued only once.
  4. (4) The applicant shall, within fifteen days of the issue of the defect notice, correct the defects and make the payment of amount short paid, if any, and submit proof of such payment to the Assessing Officer.
  5. (5) In case the applicant fails to correct the defects so communicated including the additional payment, if any, the Assessing Officer may, for reasons to be recorded in writing and after giving the applicant the opportunity of being heard, pass an order within thirty working days of the date fixed under sub-section
  6. (4) of this Section.
  7. (6) Where the application is received from a Tax non-payer or Short payer, the Assessing Officer in addition to the verification as laid down at sub-section (1),
  8. (2) and
  9. (3) of this Section, shall pass the order of assessment under the relevant State Taxation Acts and issue the notice of demand to the applicant under the provisions of the relevant State Taxation Acts within thirty working days from the date of receipt of the application.
  10. (7) Where, the application is found by the Assessing Officer to be complete in all respects including application where deficiencies have been cured or notice of demand has been raised under sub-section
  11. (6) of this Section in accordance with the provisions of this Scheme and the rules made there under, he shall within fifteen working days, forward the application along with the case records to the Commissioner.
  12. (8) Where the application for settlement of arrears of tax, interest, surcharge and penalty is not in accordance with the provisions of this Scheme, the Assessing Officer may, by order, for reasons to be recorded in writing, within thirty working days from the date of receipt of the application, reject the application, after giving the opportunity of being heard to the applicant.
  13. (9) Where the application has been rejected under sub-section
  14. (5) and
  15. (8) of this Section, the applicant may within fifteen working days of the date of issue of the order, file an appeal to the Commissioner in the format as may be prescribed by rules made thereunder.
  16. (10) The speaking order on the appeal is to be passed by the Commissioner within thirty working days from the date of receipt of the appeal.

Study data processing for this section.

PDF: pending for this language.