A rebate shall be allowed at the rate of ome per cent of

the amount of tax paid by the dealer within the time Rebate, s prescribed under sub-section (2) of section 11 :

| Provided that where the amount of tax finally asse- ssed on the dealer is less than the tax paid by the dea- ler, the rebate shall be allowed only on the amount so assessed. 13. (1) If the prescribed authority is satisfied that the retu- rn of turnover furnished by a dealer is correct and com- Procedure in plete, it may, without requiring the presence of the dealer assessment and . or production of any further evidence by him, determine re-assessment. a the amount of tax due from him. hd (2) (a) If the prescribed authority is not satisfied as . aforesaid but requires the presence of the dealer or the production of evidence by him, it may serve on such dealer a notice in the prescribed form requiring him or his representative to attend and produce or cause to be produced on a date to be specified, any evidence that such dealer may rely on in support of his return.

1. (b) On the date specified in the notice issued under clause (a) or on such other date as may be fixed
   • • by the prescribed authority under intimation to the dealer, and after hearing or examining or taking into consideration such evidence as the dealer may produce and such other evidence as the said auth- ority may require on specified points, it shall by an order in writing, assess and determine the tax payable by the dealer : Provided that no evidence, not produced by or on behalf of the dealer, shall be taken into consideration ¥ without giving a reasonable opportunity to the dealer : to rebut such evidence. eo (3) If a registered dealer fails to— . (a) furnish any valid return of turnover as required in sub-section (1) of section 11; or
   • • (b) comply with the notice issued under sub-section

1. (2) of this section; or
   • (c) satisfy the assessing authority about the correct- ness of the returns furnished ; or 4 |
   • (d) appear or produce or cause to be produced evi- dence on the date specified under sub-section (2); the prescribed authority shall, after giving a reasonable opportunity to the dealer of being heard, determine the taxable turnover of the dealer to the best of its judg- ment and assess the tax on the basis of such determina tion and may, in addition, impose penalty of an amount not exceeding one half of the amount of tax so assessed: ec © Provided that no penalty under this sub-section shall w be imposed unless the prescribed authority is satisfied that the Ll failure of the dealer was wilful, deliberate or unjustified and unless a reasonable opportunity of being heard is given to the dealer: Provided further that in cases covered by clause (a) of this sub-section, no proceedings for assessment shall be initiated after the expiry of four years from the expiry of the relevant period due for assessment or in cases in which the assessment is made as a result of an order in appeal, " revision or review, after the expiry of two years from the date of such order. "
2. (4) If upon information received, the prescribed authority + is satisfied that a dealer liable to pay tax under this Act in respect of any period wilfully failed to apply for re- gistration under sub-section (1) of section 10 or having applied, wilfully failed to furnish any particulars or infor- mation required for the purpose of registration or having been registered fails to furnish returns within the period a prescribed under sub-section (1) of section 11, the said a authority shall, after giving the dealer a reasonable oppor- “ tunity of being heard, assess, according to its best judg- ment, the amount of tax due from the dealer for such 3 period or any subsequent periods and in addition, may impose a penalty of an amount not exceeding one half of the amount of tax so assessed : Provided that no proceedings under this sub-section shall be initiated after four years from the expiry of such period. Explanation.—For the purpose of sub-section (3) or sub-section (4), as the case may be, the proceedings shall be deemed to have been initiated when a notice therefor is served or deemed to have been served on the dealer.
3. (5) If upon information which has come into possession, the prescribed authority has reason to believe than any turnover of a registered dealer in respect of any period has for any reason escaped assessment or was under-asse- a ssed or assessed at a rate or rates lower than the rate 2 or rates correctly applicable, or any deduction from $urn- o over had been wrongly made, it shall, within six years of © the expiry of such period, serve on the dealer a notice in the prescribed Form and proceed to assess or reassess the amount of tax due from the dealer in respect of such turnover in the manner specified by or under this section : Provided that the amount of tax shall be assessed or re-assessed after allowing such deduction and applying the same rate of tax as was admissible during the said period : Provided further that the said authority may, after giving k) reasonable opportunity to the dealer of being heard, im- pose a penalty not exceeding the amount of extra tax found leviable in the proceedings under this sub-section, if it is satisfied that the escape from assessment or under- assessment had been caused by the deliberate and wilful failure on the part of the dealer—
   • (a) to disclose, at the time of original assessment the particulars of such turnover; or
   • (b) to furnish correct particulars. 14. (1) The tax admitted by the dealer to be due in any return Procedure of payment
     • • or revised return furnished by him under section 11 shall of tax or penalty, i} be paid in the mann:r prescribed by or under sub-section . (2) of that section.
4. (2) The amount of the tax and penalty assessed as due from the dealer under sub-section (3) of section 11 or o under section 13 after deducting any amount paid by him along with the return under sub-section (2) of section 11 shall be paid by him in such manner and within such time as may be specified in the notice of demand in the prescribed Form issued by the prescribed authority; the date so specified being not less than 30 days from the date of service of the said notice: Provided that the said authority may, in its discretion and for reasons to be recorded, on application by the dealer extend the date for such payment or allow the payment to be made in such instalments as may be determined by it.
5. (3) If a dealer has failed, without reasonable cause, to pi make payment of any amount of tax together with the ® penalty, if any, by the date specified in the notice issued o under sub-section (2) or by the date extended under the o proviso thereto, interest at ten per cent per annnm shall accrue and be charged on such amount from such date and such interest shall be treated as if it were tax due under this Act and shall be paid by the dealer in the prescribed manner : Provided that interest shall not accrue or be charged on any amount the recovery of which is stayed under sub-section (5) during the period the stay operates.
6. (4) Any amount of tax, penalty or interest due from a i dealer, which remains unpaid may be recovered on appli- r cation by the prescribed authority to the Judicial Magi- strate of the first class who shall realise it as if it we- re a fine imposed by him: Provided that where, during the proceedings under this sub-section, the amount of tax, penalty or interest due from the dealer is reduced as a result of appeal or oth- erwise, the prescribed authority shall inform the dealer and 5 the authority before whom the proceedings are pending, and the amount so reduced and the reduced amount shall be % deemed to be substituted for the amount originally intimated = to the authority. &
7. (5) Where an appeal against or an application for revi- sion of the assessment of tax or levy of penalty or in- terest is entertained, the appellate or the revisional autho- % tity as the case may be, may on application stay recovery of the tax, penalty or interest in whole or in part, subject to such conditions as it may impose till such date as it may direct © Provided that tHe stay of recovery so granted shall stand vacated on the date the appeal or the application for revision is finally decided or on such other date as the appellate or the revisional authority may direct.
8. (6) No such proceedings for the recovery of tax under this section shall be commenced after the expiry of twe- Ive years from the date on which the assessment was © made : id Provided that where the assessment was under appeal o or under any other proceedings under this Act, the afore= e said period of limitation shall commence from the date the appeal or other proceedings were terminated. 15. (1) No person other than a registered dealer shall collect Person authorised or recover from any person any amount towards tax or to collect tax purporting to be tax under this Act on the sale of goods. from purchasers.
9. (2) No registered dealers shall collect from any person any such amount except in a case in which, and to the extent to which, such dealer is liable to pay tax under this Act : Provided that where a registered dealer is in doubt about his liability, he may collect and keep in deposit the tax so collected towards his anticipated liability of tax; but shall refund the deposit to the person from wh- om it was collected or to his successors or assignees, if any, to the extent upto which it is finally determined in the proceedings under this Act, that the dealer is held not so liable.
10. (3) Nothing contained in sub-section (1) or sub-section (2) ¥ shall relieve a registered dealer from his liability for the a tax under this Act. ps i“ 16. (1) Subject to such rules as may be made the amount of tax. Procedure when M penalty or interest paid in excess of the amount finally wx is paid in determined as payable by the dealer under this Act, shall excess. be refunded to him, on his application within 60 days of § the date on which the applicaton is filed by him: Provided that such application shall not be enter- tained unless it is filed before the prescribed authority within twelve months from the date on which the order of assessment was passed : . Provided further that where the assessment was un- der appeal, revision or any other proceedings under this Act, the said period of limitation shall commence from the date on which the order in appeal, revision or other proceedings is passed : Provided also that any dealer may, by application, request or the prescribed authority may, on its own mo- tion, set off the refund due against any other dues of the dealer under this Act or under any other Act. = @
11. (2) Where a tax has been levied under this Act in res- pect of sales or purchases inside the State of any declared a good sand such goods are subsequently sold in the course of > inter-State trade or commerce, the tax so levied shall be re-imbursed to the person making such sale in the course of inter-State trade or commerce, in such manner and subject to such conditions as may be prescribed : Provided that no such reimbursement shall be made unless an application in writing is made before the pres- cribed authority under this Act within twelve months of the date on which the inter-State sale is made, which pe- riod may be extended for sufficient cause by the said au- " thority by such time as may be considered necessary by it for reasons to be recorded in writing. . 9 [ “(3) where any goods are delivered under any agree- ment of hire-purchase or of any system of payment by instalments and tax under this Act has been levied on the dealer who made the delivery of the said goods and such goods are returned to the said dealer at any time duri- ng which the agreement of hire-purchase subsists, the proportionate amount of tax levied on the unpaid instal- ments of sale price shall be refunded to the said dealer: - Provided that no such refund shall be admissible un- a less a claim therefor is filed before the prescribed autho- rity in such manner and within such time as may be 5 prescribed. | 17. (1) Every dealer liable to pay tax under this Act, who Declaration by is an Undivided Hindu Family, a firm, company, corpo- the dealer. ’ ration, society, club or association shall furnish to the 4. 1986. prescribed authority in the prescribed manner and within the prescribed time, a declaration stating the name and prescribed particulars of the person who shall be deemed to be in charge of the business for the purpose of this Act.
12. (2) Any statement made, return furnished, accounts, registers and documents produced or evidence given by such person or any other person authorised by him or by the dealer in this ) behalf, in the course of any proceedings under this Act, shall & be binding on and enforceable against the dealer. ° CHAPTER VI

⁹ Inserted by the Sikkim Sales Tax (Amendment) Act No. 4 of 1986 w.e.f. 1.