25 : Payment of tax in advance of assessment on failure to furnish returns

25 : Payment of tax in advance of assessment on failure to furnish returns

 
(1) Where any registered dealer fails to furnish any return for any period as required by subsection
(1) of Section 18 and fails to pay the tax payable for such period,
(a) the Commissioner may, if the tax payable by such dealer in a year does not ordinarily
exceed ten thousand rupees; and
(b) the Commissioner shall, if the tax payable by such dealer in a year exceeds rupees
ten thousand,
require such dealer to pay such tax, in the manner laid down in the following sub-sections, in
advance of an assessment which may be made under Section 20.
(2) The amount of tax payable in advance under sub-section (1) shall be computed by the
Commissioner as under:-
(a) Where a registered dealer has been assessed to tax for any previous year or part
thereof, the tax payable in advance shall be an amount which bears to the amount of tax
assessed in respect of the latest previous year or part thereof the same proportion as the
period for which the tax payable in advance bears to the period for which the latest
assessment was made,
(b) Where a registered dealer has not been assessed to tax for any previous year or part
thereof but has furnished the return as required by sub-section (1) of Section 18 for any
period, the tax payable in advance shall be an amount which bears to the maximum amount
of tax payable according to any such return the same proportion as the period for which the
tax payable in advance bears to the period for which such maximum amount of tax was
payable according to such return.
(c) Where a registered dealer has not been assessed to tax under this Act for any
previous year and no returns have been furnished by him for such year or where a
registered dealer has no previous year, the tax payable in advance shall be such amount as
the Commissioner may determine to the best of his judgement.
(3) After the expiry of the date by which the return has become due, the Commissioner may
issue a notice in the prescribed form to a registered dealer who has failed to furnish such
return requiring him to pay in the prescribed manner and within the prescribed time the tax
payable in advance computed in accordance with sub-section (2).
(4) If any registered dealer who is required under sub-section (3) to pay the tax in advance
furnishes the return under sub-section (1) of Section 18 and pays the amount of tax in
accordance with the provisions of sub-section (2) of Section 24 on or before the date
specified in the notice issued under sub-section (3) or satisfies the Commissioner that the
return had already been furnished by him by the date by which it was due, the said notice
shall stand cancelled.
(5) The tax payable in advance or any part thereof left unpaid within the time specified in the
notice issued under sub-section (3) shall be recoverable as an arrear of land revenue for
which purpose the provisions of sub-sections 2 (11) and (12) 2 of Section 24 shall mutatis
mutandis apply.
(6) The tax paid under this Section shall be adjusted towards the tax assessed or reassessed
under Section 20.