(1) Notwithstanding anything contained in any other law for the time being in force or in any other provisions of this Act all assessments pending under the Act as on the 1st day of April, 2007 shall, subject to the provisions of sub-section (2), be completed under the fast track method.

(2) The assessment under sub-section (1) shall be completed in the following manner, namely:-

(a) The assessment shall be completed by a 'team' comprising of a team of officers which shall be constituted by the Commissioner of State Tax. The team shall be headed by a Joint Commissioner of State Tax and comprise one Deputy Commissioner of State Tax and two Assistant Commissioners of State Tax/State Tax Officers as members.

(b) Omitted w.e.f. 01-04-2023.

(c) All files of the dealer pertaining to an assessment year shall be clubbed with assessment file and taken up for disposal.

(d) No assessment completed by the teams shall be re-opened unless there is fresh receipt of materials pertaining to tax evasion.

Provided that the assessment may be reopened with the prior permission of the Commissioner of State Tax:

(e) The assessment shall be completed fairly by a summary proceeding and in cases where the returns are not acceptable, the following criteria may be adopted for determining their tax liability namely-

(i) In case where the dealer had compounded the offence under section 47, or penalty under section 45A or 29A has been levied, the assessment may be completed on an addition proportionate to the period of suppression with reference to the quantum of suppression detected, limiting the tax effect on such addition to a maximum of three times of the compounding fee paid or tax effect of suppression detected, whichever is higher, and in case where a pattern of suppression has not been established, to an amount equal to the suppression detected.

(ii) In case where tax evaded cannot be quantified, the assessment may be completed on an addition equal to five per cent of the taxable turnover conceded by the dealer as per his returns or accounts, subject to tax effect of a minimum five thousand rupees /- and a maximum of one lakh rupees.

(iii) In case where statutory forms and / declarations in support of claim of concessional rate of tax or exemption have not been filed or are partially filed, or where the forms have been misused, the assessment may be completed by disallowing such claims, to the extent of the defect in such forms, assessing it under this Act.

(iv) In case of contracts where option for compounding under the provisions contained in section 7 of this Act, as it then existed have been filed, and where returns and tax deduction certificate issued by the awarder have been produced, assessment may be completed accepting the awarder's certificate.

(v) In case of contracts in respect of which tax is paid under section 5 of this Act, and where returns and statement of accounts have been filed, but the returns are found to be incorrect or incomplete, assessments may be completed determining additional tax payable at twenty per cent of tax payable subject to a minimum of ten thousand rupees:

Provided that the amnesty scheme envisaged in section 23(B) shall also be applicable to assessment completed as per this section.

(f) The team shall be competent to offer reasonable concessions after recording the reasons thereof on the estimation of suppression of turnover on account of any offences detected against the dealer, and also on the interest payable up to a maximum of fifty percent of that payable, in cases where the dealer offers immediate payment of the dues.

(g) The hearings shall be open and in public view. The date and venue of the sitting shall be intimated in advance to the dealers concerned. Information shall also be published through the local media.

(h) No adjournment in the cases listed at a session shall be permitted except under exceptional circumstances.

(i) If a dealer fails to appear, the assessment shall be finalized 'ex-parte' following the principles of natural justice.

(3) All assessment under fast tract method shall be by unanimous decisions signed by all team members.

(4) Notwithstanding anything contained in any other law for the time being in force the officers on the team shall be absolved from personal liability on account any assessment order issued in good faith.

(5) Notwithstanding anything contained in any other provisions of this Act, appeals against the assessment orders issued under fast track method shall lie to the Sales Tax Appellate Tribunal and no such appeal shall lie unless the dealer has paid the entire tax amount.