The West Bengal Sales Tax - Forms
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FORM 33

Notice of demand of tax/penalty/interest by way of modification on appeal/ revision/review under the West Bengal Sales Tax Act, 1994.

(See rule 190, rule 194, rule 196 and rule 200)

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

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

holding Certificate of registration No. ...........................

*With reference to your petition of *review/appeal/revision dated the .............. day of .......... 199........... before the *Assistant Commissioner/ Deputy Commissioner/Additional Commissioner/Commissioner of Commercial Taxes, West Bengal, you are hereby informed that, on *review/appeal /revision.

(i) your taxable turnover of sales for the *year/quarter/month ending the .................... day of .............. 199......... has been determined 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 period *year/quarter/ month ending the .............. day of .............................. has been assessed 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 18B amounting to Rs. ................................................... (in figures) (Rupees ..............................................................) (in words).

(ii) your taxable specified purchase price for me said has been determined at Rs. ................... (in figures) (Rupees ............................) (in words) and accordingly purchase 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 determined at Rs. .................. (in figures) (Rupees ...............................) (in words) and accordingly tax on purchase of raw jute under section 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 determined 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 determined 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 tax payable by you for the said period under section 22D has been determined 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.

Further on *review/appeal/revision,

(i) penalty under section 29/37/45/71/72/76/77/78 amounting to Rs. .......... (in figures) (Rupees ...............................) (in words),

(ii) interest under section 31(1)/31(2)/32 amounting to Rs. ........................... (in figures) (Rupees.....................) (in words) *is/are payable by you.

*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 .........., 199........ failing which the said sum of Rs. .................... (in figures) (Rupees ...........................) (in words) will be recoverable from you 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
Rs.		P.
1.
2.
3.
	Total

After the aforesaid adjustment there still remains Rs. .................. (in figures .............) (Rupees ..................) (in words) refundable to you for which a 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 per details below), payment of Rs. ............................... (in figures) (Rupees .............................) (in words) is deferred under section 40 till .................. (date) and you are required to pay the amount of Rs. ............................. (in figures) (Rupees ..........................) (in words) so deferred by ....................... (date) into 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 in accordance with the provision of section 52 and you will 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 per details below) Rs. ................................... (in figures) (Rupees ......................) (in words) is remitted under section 41.

1.	(a)	(i) Tax payable under section 17		Rs.	P.
		(ia) Tax payable under section 17A.
		(ii) Purchase tax payable under section 20(2)
		(iii) Tax on purchase of raw jute payable under section 20(1)
		(iv) Tax payable under section 13(3) of the Act
		(v) Tax payable on execution under section 21(1)
		(vi) Surcharge payable under section 16
		(vii) Additional surcharge payable under section 16A
		(viii) Additional sales tax payable under section 18A.
	(b)	Penalty payable under section *11/29/37/45/64/71 /72/76/77/78
	(c)	Interest payable under section *31(1)/31(2)/32		Total_________
2.	Less :	(a) Total tax paid
		(b) Penalty paid
		(c) Interest paid
	Less :	Tax deferred under section 40
		Tax remitted under section 41
				Total_________
3.	Due :	(a) Tax
		(b) Penalty
		(c) Interest
				Total________
Date ...............................
			Signature ....................................
			Designation ................................
			(appropriate assessing authority)
			........................ Charge/Section

* Strike out whichever is not applicable