UTTARANCHAL VAT DRAFTS

1. There shall be an assessment of turnover of taxable purchases, taxable sales, amount of tax payable on such turnover and amount of input tax credit admissible to a dealer for each assessment year or where the dealer has carried on his business for a part of a assessment year, for such part of assessment year during which the dealer has carried on business.

2. If the assessing authority, after such enquiry as he considers necessary, is satisfied that the returns submitted under Section 23 are correct and complete, he shall assess the tax on the basis thereof.

3. Tax Audit:

   1. The assessing authority or any other officer authorised by the Commissioner shall undertake audit of the records, stock in trade and related documents of the dealer, who are selected by the assessing authority in the manner as may be prescribed for the purpose.

   2. For the purpose of tax audit under clause (i) the assessing authority or any other officer authorised by the Commissioner shall examine the correctness of return or returns filed and admissibility of various claims including input tax credit.

   3. The tax audit may be taken up in the office, business premises or warehouse of the dealer. However, the assessing authority may, if he deems it necessary, require the dealer to either attend and produce or cause to be produced the books of accounts and other documents in his office or any other place which may be specified in the notice.

   4. The dealer shall provide full cooperation and assistance to the assessing authority or the authorised officer to conduct the proceedings under this section at his business premises.

   5. If proceedings under this Section are conducted at the business premises of the dealer and it is found that the dealer or his authorised representative, without any reasonable cause, is not available or not functioning from such premises, the assessing authority shall assess the dealer under this Section or, as the case may be, provisionally assess the dealer under Section 24 of this Act, to the best of his judgment the amount of turnover and tax due from the dealer.

4. Where-

   1. a registered dealer has failed to furnish one or more returns under sub-section(1) of Section 23 in respect of any tax period within thirty days from the end of the period prescribed for furnishing the return; or

   2. has furnished incomplete or incorrect returns for any tax period; or

   3. a registered dealer, if covered under the Self Assessment scheme under Section 26 and is selected for regular assessment by the assessing authority on the basis of any criteria or on the random basis; or

   4. the assessing authority is not satisfied with the correctness of any return filed under Section 23 or bona fides of any claim of exemption, deduction, concession, input tax credit or genuineness of any declaration or evidence furnished by a registered dealer in support thereof; or

   5. the assessing authority has reason to believe that detailed scrutiny of the case is necessary in respect of any dealer, the assessing authority may, notwithstanding the fact that the dealer may already have been provisionally assessed under Section 24, serve on such dealer in the prescribed manner a notice requiring him to appear on a date and place specified therein, to attend and produce or cause to be produced the books of account and all evidence on which the dealer relies in support of his returns including VAT invoice and tax invoice, if any, or to produce such evidence as specified in the notice.

5. The assessing authority shall, after examination of returns, books, accounts and documents and after considering all the evidence produced in the course of proceedings including tax audit proceedings under sub-section (3) or collected by him otherwise and after making such enquiry, as it may deem fit,-

   1. If the assessing authority is satisfied that turnover of sales and, or of purchases disclosed and amount of tax shown payable by the dealer in annual return is correct and worthy of credence, it shall assess the dealer to tax in accordance with the provisions of the Act, by an order in writing, on the turnover admitted by the dealer; and

   2. where the dealer has failed to furnish the return or returns of his turnover or has furnished incomplete or incorrect return or returns and/or the assessing authority is of the opinion that the turnover disclosed and the amount of tax paid by the dealer does not appear to be correct, the assessing authority shall cause a notice to be served on the dealer, stating the reason, for non acceptance of the turnover of sales or purchases or both, as disclosed by him and shall give him a reasonable opportunity of being heard and after considering the reply submitted by the dealer the assessing authority-

   1. if he is satisfied that the turnover disclosed by the dealer is correct, he shall assess the dealer, by an order in writing, to tax according to the provisions of this Act, on the turnover admitted by the dealer; or

   2. if he is not satisfied with the reply submitted by the dealer he shall determine the turnover to the best of his judgment and tax payable thereon according to the provisions of this Act, by an order in writing:
      Provided that where the opportunity for production of books, accounts and

      documents has been afforded to the dealer but for any reason he has not availed such opportunity and thereby the assessing authority could not examine the correctness and propriety of particulars shown in the returns, it shall not be necessary to issue show cause notice to such dealer before making as assessment order to the best of his judgment.

6. Any provisional assessment order in respect of any tax period under Section 24 shall not prevent the assessing authority to make final assessment and the provisional assessment order shall stand merged in the final assessment order passed under this Section.

7. If the assessing authority, upon information which has come to his possession, is satisfied that any dealer who is liable to pay tax under this Act in respect of any period, has failed to get himself registered, and has not filed any return the assessing authority shall proceed in such manner as may be prescribed to assess to the best of his judgment the amount of tax due from the dealer in respect of such period and all subsequent periods and in making such assessment shall give the dealer a reasonable opportunity of being heard.

8. In cases of the following dealers or class of dealers in respect of different transactions more than one assessment may be made for the same assessment year and will be treated as part of one assessment year-

   1. dealer who has obtained more than one authorisation for transit of goods through the State; in respect of each authorisation for transit of goods to the State;

   2. casual trader who has no fixed place of business, by different assessing authorities in whose jurisdiction he has carried on business;

   3. unregistered dealer who imports taxable goods on each occasion he import goods;

   4. unregistered dealer who either executes works contracts or effect transfer of right to use any goods for any purpose in jurisdiction of more than one assessing authorities and has no fixed place of business, by each assessing authority in respect of business done in his jurisdiction:
      Provided that more than one assessment shall not be made in respect of the
      same turnover of sales or turnover of purchases.

9. Where during the course of an assessment year the rate of tax on the turnover of any goods or class of goods is varied or an exemption in respect thereof is granted or cancelled the assessment, so far as it relate to the portion of such turnover for the period after the date of variation, exemption or cancellation shall be made on the basis of the rate so varied or the exemption so granted or cancelled.

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