section 11
E Return, Assessment, Recovery and Refund of Tax.
The Tashi Namgyal Academy Board Act, 1983General198324 of 25 sections available7 chapters
Chapter V Chapter V
Statutory text
- (1) Every registered dealer shall furnish such returns Returns and : for such periods in such form, to such authority and wi- payment of tax. thin such time as may be prescribed: Provided that if a dealer, having furnished a return 3 discovers any omission, error or wrong statement therein, he may furnish a revised return in such manner as may be directed by the aforesaid authority at any time before the said authority passes the order determining the amo- unt of tax payable by the dealer for the period for which p the return has been furnished : Provided further that the said authority may, for - reasons to be recorded and after giving the dealer a rea- . sonable opportunity of being heard, refuse to take the revised return into consideration if it is satisfied that the oO original or the revised return was deliberately false and “ it was furnished with intent to defraud the State Govern- ment of its revenue. Explanation.—A dealer who is granted registration from any particular date shall also be liable after the grant of such registration, to furnish return also for the period prior to such date during which he was liable to pay tax under this Act, in such manner and within such time as may be prescribed.
- (2) The dealer shall, before furnishing any return or revi- g sed return referred to in sub-section (1) pay to the Go- vernment in such manner and within such time as may = be prescribed the amount of tax due under this Act accor- ding to the return or the revised return, as the case may be, and furnish along with the return or the revised return, such proof of the payment of tax due as may be prescri- bed, and any such return or revised return if not accom- panied by any such proof of payment shall be deemed invalid and treated as if it has not been furnished.
- (3) If a registered dealer fails, without reasonable cause " to furnish any valid return within the time prescribed or 5 within such further time as may be allowed on application, by the prescribed authority, a penalty at the rate not a exceeding rupees five for each day of delay shall be im- posed without prejudice to any action which is or may be taken under any of the other provisions of this Act. N
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