The West Bengal Sales Tax - Forms
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FORM 30

Notice of demand of tax assessed under *section 45 or section 46, *penalty imposed under section 45 and interest *determined or re-determined under section 49/50 of the West Bengal Sales Tax Act, 1994

[see rule 181, rule 186 and rule 187]

.................................. (dealer)

................................. (address)

holding certificate of registration No. ......................

1. *In continuation of the notice in Form 29/Form 29A ............ served on you on the ................. day of .................. 19 ........ before the Assistant Commissioner/ Deputy Commissioner/Commissioner of Commercial Taxes, West Bengal you are hereby informed that -

(i) your taxable turnover of sales for the *year/quarter/month ending the .............. day of ..............19............has been assessed at Rs. ................ (in figures) (Rupees ....................) (in words).

and accordingly tax under section 17 amounting to Rs. ............... (in figures) (Rupees ................ in words).

(ia) your value added part of turnover of sales for the *year/quarter/month ending on the ....................... day of ..................... has been computed at Rs. ................. (in figures) (Rupees ...............) (in words) and accordingly tax under section 17A amounting to Rs. ................... (in figures) (Rupees ...................) (in words).

(ib) Your turnover of resales for the year/quarter/month ending on the .............. day of .............................. has been assessed at Rs. ..................................... (in figures) (Rupees..........................................) (in words) and accordingly tax under section 1 amounting to Rs. ................................................... (in figures) (Rupees ..............................................................) (in words).

(ii) your taxable specified purchase for the said period has been assessed at Rs. ........... (in figures) (Rupees .......................) (in words).

and accordingly tax under section 20 (2) amounting to Rs. ..................... (in figures) (Rupees ....................) (in words)

(iii) your turnover of purchase of raw jute for the said period has been assessed at Rs. .....................) (in figures) (Rupees ....................) (in words) and accordingly purchase tax under 20(1) amounting to Rs. ........................) (in figures) (Rupees ...................) (in words)

(iv) your purchase price in respect of goods held in stock as referred to in sub-section (3) of section 13 has been assessed at Rs. .......................) (in figures) (Rupees ................) (in words) and accordingly tax under that sub-section amounting to Rs. .................... (in figures) (Rupees ....................) (in words)

(v) contractual transfer price for the said period on which tax is payable by you has been assessed at Rs. .................... (in figures) (Rupees .......................) (in words) and accordingly tax under section 21(1) amounting to Rs. .................... (in figures) (Rupees .................. in words),

(vi) the amount of tax payable by you for the said period under section 17 and section 21 on which surcharge is payable by you has been determined at Rs. ........ (in figures) (Rupees ....................) (in words) and accordingly surcharge under section 16 amounting to Rs. ............. (in figures) (Rupees ...................... (in words).

(via) the amount of tax payable by you for the said period on which additional surcharge is payable by you has been determined at Rs. ............. (in figures) (Rupees ...................) (in words) and accordingly additional surcharge under section 16A amounting to Rs. ........... (in figures) (Rupees ..............) (in words).

(vib) The amount of turnover tax payable for the said period has been determined at Rs. ......................................... (in figures) (Rupees ........................................................) (in words) and section 16B,

(vic) The amount of tax payable by you for the said period under section 22D in respect of sum of goods specified in schedule VIII has been assessed at Rs ......................... (in figure) (Rupees....................................................) (in words),

(vii) the amount of tax payable by you for the said period under section 17 in respect of sales of goods specified in Part B of Schedule IV, other than furnace oil and kerosene oil as determined at Rs. .................. (in figures) (Rupees ...................) (in words) and accordingly additional sales tax under section 18A amounting to Rs. .................. (in figures) (Rupees ................) (in words) *is/ are payable by you.

*Whereas you have failed to furnish return(s) in respect of the above mentioned period(s) as required under section 30 without reasonable cause, you are to pay Rs. ............. (in figures) (Rupees ....................) (in words) as penalty under section 45.

*Whereas you are liable to pay interest under *section 31(1), 31(2)/32 of the Act in respect of unpaid tax for this period, *determination/ re-determination of interest under *section 49/50 of the Act has been made and accordingly Rs. .................. (in figures) (Rupees .................) (in words) by you as interest.

*Whereas you are liable to pay interest under section 32A of the Act for delayed payment of the amount of tax compounded under section 30A in respect of the period, determination of interest payable by you under this section has been made under rule 185A and accordingly Rs. .................. (in figures) (Rupees ..................) (in words) is payable by you as interest.

Now, you are hereby directed to pay the sum of Rs. ...................... (in figures) (Rupees ..............) (in words) as per details below into the *Calcutta Collectorate Treasury/*Reserve Bank of India, Calcutta/Government Treasury at .................. on or before (date) ............. and to produce the receipt in proof of the payment before the undersigned not later than the .................... day of ............. 19 ................ and where on account of delay in service of this notice you do not get the minimum time of 30 days for compliance with the notice, you may make application to your assessing authority under proviso to sub-rule (2A) /sub-rule (3) of rule 181 for which such further time as falls short of 30 days from the service of notice and if the said authority allows time and refixes the date of payment and the date of production of challan you shall pay and produce challan on or before the respective dates, failing which the said sum of Rs. ...................... (in figures) (Rupees ..................................) (in words) will be recovered from you as an arrear of land revenue in accordance with the provision of section 52.

*You are hereby informed that out of the excess of payment (as per details below) amounting to Rs. ......................... (in figures) (Rupees ................................) (in words) has been adjusted against arrears of the tax, penalty or interest for the periods as mentioned below :-

Serial No.	Period of assessment of tax/ penalty or determination of interest	Amount adjusted against arrears
Serial No.		Rs.	P.
1
2
3
		Total

after the aforesaid adjustment there still remains Rs. ............................................. (in figures) (Rupees .................................) (in words) refundable to you for which Refund Adjustment Order is enclosed.

*You are hereby informed that the total sum payable by you as above is equal to the total sum already paid by you (as per details below) :

*You are hereby informed that *the total *amount of tax payable by you as above/ out of the total amount of tax payable by you (as above), payment of Rs. .................................... (in figures) (Rupees ...........................................) (in words) is deferred under section 40 till ............................ (date) and you are required to pay the amount of (Rupees ...................................) (in figures) (Rupees ........................) (in words) so deferred by .............................................. (date) into the appropriate Government Treasury and to produce the receipt in proof of the payment before the undersigned not later than .............................. (date) failing which the said sum of Rs. .................... (in figures) (Rupees .................................................) (in words) will be recoverable from you as an arrear of land revenue and you shall be liable to pay interest under sub-section (8) of section 40.

*You are hereby informed that *the total amount of tax payable by you as above/ out of the total amount of tax payable by you (as above) (Rupees ................................................) (in figures) (Rupees .................................) (in words) is remitted under section 41.

1. (i)	Tax payable under section 17	Rs.	P.
(ia)	tax payable under section 17A
(ib)	tax payable under section 16B,
(ic)	tax payable under section 18B,
(id)	tax payable under section 22D";
(ii)	Surcharge payable under section 16
(iia)	Additional surcharge payable under section 16A
(iib)	Additional sales tax payable under section 18A
(iii)	Purchase tax payable under section 29(2)
(iv)	Tax on purchase of raw jute payable under section 20(1)
(v)	Tax payable under section 13(3) of the Act
(vi)	Tax payable on execution of works contract under section 21(1)
	Total Tax payable :
2.	Penalty payable under section 45 of the Act
3.	Interest payable under section 3(1)/under section 31(2)/section 32
	Total :
Less :	(a) Total Tax paid
	(b) Penalty paid
	(c) Interest paid
Less :	Tax deferred under section 40/tax remitted under section 41
Due	(a) Tax
	(b) Penalty
	(c) Interest
Excess paid	(a) Tax
	(b) Penalty
	(c) Interest


		Signature ...................
		Designation ..............
		(appropriate assessing authority)
Date ......		...........................
		........... Charge/Section

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* Strike out whichever is not applicable

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