In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):-
Amendments
(1) in CHAPTER II, in rule 3, in the Table,-
(a) after serial No. 9 in column (1), insert the following serial Nos. and the entries relating thereto in column (2), column (3) and column (4), respectively :-
(b) after serial No. 30 in column (1), insert the following serial No. and the entries relating thereto in column (2), column (3) and column (4), respectively:-
(c) after serial No. 32 in column (1), insert the following serial nos. and the entries relating thereto in column (2), column (3) and column (4), respectively:-
(d) after serial No. 44A in column (1), insert the following serial No. and the entries relating thereto in column (2), column (3) and column (4), respectively:-
(2) in CHAPTER III, for rule 15, substitute the following rule:-
"15. Suo motu cancellation of the certificate of registration under section 29.-
Where the appropriate assessing authority is satisfied that the certificate of registration granted to a dealer is to be cancelled under any of the clauses mentioned in sub-section (1) of section 29, he shall provide an opportunity of being heard to such dealer before passing any order of cancellation:
Provided that no order of cancellation of certificate of registration under clause (c) of sub-section (1) of section 29, shall be passed by the appropriate assessing authority, from the date of its validity, without the approval of the Commissioner or the authority as authorised by the Commissioner:
Provided further that no order of cancellation of certificate of registration under clause (a) or clause (b) or clause (d) of sub-section (1) of section 29 shall be passed by the appropriate assessing authority, with retrospective effect, without the approval of the Commissioner or the authority as authorised by the Commissioner.";
(3) in CHAPTER V, in rule 19, in sub-rule (8), for the words "A registered dealer who intends to claim input tax credit or input tax rebate, shall make payment by account payee cheque or account payee draft only to the seller", substitute the words "A registered dealer who claims input tax credit or input tax rebate in respect of any purchase while making payment in respect of such purchase, shall make such payment to the seller by account payee cheque or account payee draft or through electronic banking clearance";
(4) in CHAPTER VI, in PART III, in rule 30, -
(a) in sub-rule (1), for the words, figures, letter and brackets "under clause (b) of sub-section (2) of section 18, from contractual transfer price", substitute the words, figures, letters and brackets "under clause (b) and clause (d) of sub-section (2) of section 18, from intra-State contractual transfer price";
(b) in sub-rule (2),-
(i) in clause (i), for the words "contractual transfer price", substitute the words "intra-State contractual transfer price";
(ii) in clause (ii), for the words "balance of contractual transfer price", in the two places where they occur, substitute the words "balance of intra-State contractual transfer price";
(iii) in the TABLE, for the heading in column (4), substitute the following heading:-
"Percentage of the balance intra-State contractual transfer price after deductions as in clause (i) above, taxable at the rate of;
(c) after sub-rule (2), insert the following sub-rule:-
"(3) If a dealer issues a tax invoice or invoice or bill, or issues any other document of like nature for claiming or receiving payment, in respect of execution of works contract in West Bengal without showing separately the amount of tax charged under section 18 on transfer of property in goods (whether as goods or in some other form) involved in execution of such works contract, it shall be presumed that the dealer has charged and realised the full amount of tax as is payable in terms of sub-rule (2) of rule 30 on the full amount for which the tax invoice or invoice or bill or any other document of like nature for claiming or receiving payment has been issued.";
(5) in CHAPTER VIA, in rule 30H, for sub-rule (4), substitute the following sub-rule:-
"(4) If, on the basis of information available upon scrutiny or on verification of any return furnished by the applicant dealer under the Act or under the Central Sales Tax Act, 1956 (74 of 1956), the appropriate assessing authority, or any other person appointed under sub-section (1) of section 6 and authorised by the Commissioner to deal with application for issue of declaration forms, is satisfied that the applicant dealer has furnished incorrect statement of his turnover of sales, or turnover of purchases of goods, or incorrect particulars or nature of his sales or purchases of goods, or incorrect statement of contractual transfer price, or incorrect particulars or nature of contractual transfer price, or otherwise incorrect information about his tax liability, in such return resulting in short computation of output tax or short payment of net tax, such appropriate assessing authority, or any other person appointed under sub-section (1) of section 6 and authorised by the Commissioner to deal with application for issue of declaration forms, shall, for reasons to be recorded in writing, withhold the issue of declaration forms to the applicant dealer until such time as he furnishes a receipted challan from the Government treasury or the Reserve Bank of India or through electronic clearance system showing payment of that much amount of tax he has withheld by furnishing such incorrect statement of his turnover of sales, or turnover of purchases of goods, or incorrect particulars or nature of his sales or purchases of goods, or incorrect statement of contractual transfer price, or incorrect particulars or nature of contractual transfer price, or otherwise incorrect information about his tax liability, in such return.";
(6) in CHAPTER VIII, -
(a) in PART II, -
(i) in rule 39, in sub-rule (2),-
(A) in clause (a), for the words "pay tax by way of composition", substitute the words "pay tax by way of composition and shall not make any transfer of property in any goods brought from outside the State in execution of works contract within West Bengal, after such date, excepting where such dealer transfers property in sand, and stone chips, brought from outside the State, in the execution of works contract within West Bengal and whose contractual transfer price during the year shall not exceed rupees twenty lakhs";
(B) in clause (d), for the words "outside or within the State for execution of works contract.", substitute the words "outside the State for execution of works contract:";
(b) in PART V-
(i) in the heading, for the words "Manner of the deduction and deposit of an amount towards payment of tax on contractual transfer price", substitute the words "Portion of the amount of payment, percentage and manner of deduction and deposit of an amount towards payment of tax on intra-state contractual transfer price";
(ii) to rule 46, add the following rule:-
"46XA. Portion of amount of payment and percentage for deduction from payment to a dealer for an amount towards tax on intra-State contractual transfer price.-
(1) The deduction under sub-section (1) of section 40 from payment to any dealer for execution of a works contract within West Bengal, shall be made on behalf of the contractee at the per centum specified in sub-rule (2) on that portion of the amount of payment which remains after deducting therefrom -
(a) the portion of payment in respect of turnover relating to purchase of goods from such dealer in the course of inter-State trade or commerce or in the course of import into India or in the course of export out of India within the meaning of section 3 or section 5 of the Central Sales Tax Act, 1956 (74 of 1956), read with sub-clause (ii) of clause (g) of section 2 of that Act, for which a tax invoice or invoice or bill showing separately the price of such goods has been issued by such dealer to the contractee in respect of such works contract, where -
(1) delivery of such purchased goods from the common carrier is not taken by the contractee or his agent, or
(ii) such purchased goods are not allowed to be used, or handed over or delivered to such dealer or his agent for use, in execution of such works contract within West Bengal, and
(iii) the payment is made only with reference to such tax invoice or invoice or bill;
(b) the amount paid as advance prior to commencement of the execution of such works contract; and
(c) the amount of payment where no transfer of property in goods (whether as goods or in some other form) is involved in the execution of such works contract and the payment is made by, or on behalf of or to a dealer who has not claimed deduction under clause (c) of sub-section (2) of section 18 in respect of such works contract.
(2) The amount to be deducted for the purpose of sub-section (1) of section 40 shall be the per centum mentioned in sub-column (a) of column (2) of the Table below on the amount of payment to a registered dealer, other than a registered dealer who has exercised his option under sub-section (4) of section 18 to pay tax at the compounded rate in terms of rule 39 for the year for which the payment has been made, and in sub-column (b) of that Table for payment to a dealer other than a registered dealer, in respect of execution of works contract in West Bengal which remains after allowing deduction as in sub-rule (1):-
TABLE
(1)
(7) in CHAPTER IX, -
(a) in PART I, -
(i) in rule 52,-
(A) in sub-rule (1), for the words "shall scrutinise every return of a dealer", substitute the words "shall scrutinise, either electronically or otherwise, every return of a dealer";
(B) in sub-rule (3), for the words "unless he accepts such reasons as correct and justified, shall", substitute the words "unless he accepts such reasons as correct and justified, in addition to any other action under the Act, may";
(ii) in rule 53, in sub-rule (1),-
(A) in the first proviso, for the words "fit and proper.", substitute the words "fit and proper:";
(B) after the first proviso, insert the following provisos:-
"Provided further that where a registered dealer in the year for which selection is being made has shown a growth of thirty per centum or above in the payment of net tax under the Act over the net tax paid in the year immediately preceding that year, without taking into consideration the growth owing to increase in rate of tax of goods dealt in by such dealer or to withdrawal of exemption from tax on goods dealt in by such dealer, if any, may not be selected for audit for that year:
Provided also that the provisions of the second proviso shall not be applicable to a dealer against whom any information or adverse report from Bureau of Investigation or other investigating authority exists regarding evasion of tax:";
(C) renumber the second proviso as the fourth proviso, and in the proviso so renumbered, for the words "Provided further", substitute the words "Provided also";
(iii) after rule 54, insert the following rule:-
"54A. Selection of dealers for special audit under section 43A and audit of such dealers.-
(1) The Commissioner or any other authority as may be authorised by the Commissioner, may, on the basis of information received or of cases as referred to in sub-rule (2), select certain dealers for the purpose of special audit under section 43A of accounts, records and documents including physical verification of goods held in stock by such dealers.
(2) The special audit may include cases of dealers-
(a) showing disproportionately high stock of goods at the end of any period compared to its turnover of sales during that period; or
(b) carrying forward huge net tax credit from one period to the other; or
(c) showing increase in the volume of purchase without the matching increase in sales; or
(d) who on any occasion within two preceding years was found to have made fictitious purchase to claim input tax credit; or
(e) who on any occasion within two preceding years was found to have issued tax invoice to a registered dealer without maintaining proper proof in respect of transportation and delivery of the goods; or
(f) who engaged in the business of manufacture of iron and steel and also its resale, with cross utilization of input tax credit of one with the other and vice versa.
(3) The special audit may be made for a part of a period, a period, or aggregate of periods and shall be performed by a team, consisting of one or more Joint Commissioner, Deputy Commissioner, and Sales tax Officer, with the senior-most officer being the 'team head'.
(4) Any officer as referred to in sub-rule (3) conducting the special audit, may, wherever necessary, take the assistance of the Assistant Sales Tax Officer for any purpose relating to such audit of the dealer.
(5) Within ten days from the date of completion of the special audit, a copy of the report drawn by any member of the team in consultation with the other member(s) as referred to in sub-rule (3), shall be sent to the concerned assessing authority and the concerned dealer.";
(b) in PART II, after rule 60, insert the following rule:-
"60A. Deemed assessment under section 47A.-
(1) Where a registered dealer,-
(a) in respect of whom the provisions of sub-section (2) of section 47A are not applicable, and
(b) who is required to possess or furnish or produce the relevant declaration or certificate or document in support of any claim for deduction from turnover of sales or exemption from tax on sales or for lower rate of tax on sales or for stock transfers of goods under the Act or the Central Sales Tax Act, 1956 (74 of 1956), in respect of any return period for a year of the eligible period; or
(c) who upon verification under sub-section (3) of section 47A finds that there is any short payment or non-payment of net tax or interest or late fee or the amount of unadjusted excess input tax credit carried forward in the return for the next period is in excess of the amount admissible to be lawfully carried forward, in respect of any return period for a year of the eligible period, and
(d) who is eligible and is willing to be assessed under sub-section (1) of section 47A,
shall submit a declaration in the following format by uploading the data in the form to the website of the Directorate of Commercial Taxes, West Bengal, by following the electronic process incorporated therein and thereafter by submitting a signed copy of the printout of the Declaration obtained from the said website to the appropriate assessing authority within the 31st day of December, 2011, separately for each year of the eligible period, along with proof of payment of the amount required to be paid by him, if any, under sub-section (4) of section 47A upon verification for such year and the statements and computation sheet as required to be enclosed with such Declaration:-
DECLARATION
[See sub-rule (1) of rule 60A of the West Bengal Value Added Tax Rules, 2005]
To
................................................. (the assessing authority)
I, ................................................. (name and status of the person) / *on behalf of ................................................. (name of the Company/Club/Association of Persons/HUF
etc), carrying on business under the trade name of .................................................and holding certificate of registration No .................................................under the West Bengal Value Added Tax Act, 2003 *and No .................................................under the Central Sales Tax Act, 1956, do hereby declare that *I am/we are eligible and * I am/we are willing to be deemed assessed under sub-section (1) of section 47A of the West Bengal Value Added Tax Act, 2003, / * and under sub-section (2) of section 9 of the Central Sales Tax Act, 1956, read with sub-section (1) of section 47A of the West Bengal Value Added Tax Act, 2003, in respect of the above-mentioned business for the year, i.e. 4 quarters ending ................................................. under the said Act(s) and upon verification with the books of accounts and documents, including declarations and certificates, in terms of sub-section (3) of section 47A, I hereby declare that * payment has been made / no payment is required to be made for the aforesaid year in terms of sub-section (4) of section 47A and the relevant particulars are furnished below: -
Part A: Turnover, net tax payable etc under the West Bengal Value Added Tax Act, 2003
Payments made :
[Details below]
Part B: Turnover, tax payable etc under the Central Sales Tax Act, 1956
[Separate computation sheet in respect of payment in terms of section 47A(4) is to be attached.]
*Statements incorporating the details of the declarations and certificates produced in support of the different claims for deduction from turnover of sales or exemption from tax on sales or for lower rate of tax on sales or for stock transfers of goods under the Act or the Central Sales Tax Act, 1956, are separately enclosed with this declaration.
* Payment has been made for the purpose of this Declaration for Rs. ................... [in figures] Rupees ...................[in words] for the aforesaid period under sub-section (4) of section 47A of the West Bengal Value Added Tax Act, 2003 and for Rs. ...................[in figures] Rupees ................... [in words] under the Central Sales Tax Act, 1956, read with sub-section (4) of section 47A of the West Bengal Value Added Tax Act, 2003, as detailed below:-
(b) Payments under the West Bengal Value Added Tax Act, 2003:-
(b) Payments under the Central Sales Tax Act, 1956:-
The Form 88 for the aforesaid year *has been submitted on / is not required to be submitted in respect of the business.
VERIFICATION
I, ....................................... (name of the person signing the declaration) hereby declare that the statements and information furnished in this declaration are correct and complete.
* Strike out whichever is not applicable.
(2) Before submission of declaration under sub-rule (1), the dealer shall pay-
(a) the full amount of short payment or non-payment of net tax or interest or late fee;
(b) interest calculated on the amount of tax payable for non-possession or non-production of the relevant declaration or certificate or document in support of any claim for deduction from turnover of sales or exemption from tax on sales or for lower rate of tax on sales or for stock transfers of goods under the Act or the Central Sales Tax Act, 1956 (74 of 1956), in respect of any return period for a year of the eligible period, as if such tax was payable for the last month of the return period;
(c) the amount of unadjusted excess input tax credit carried forward in the return for the next period which is in excess of the amount admissible to be lawfully carried forward, as payable under sub-section (4) of section 47A for the eligible period.
(3) The declaration in sub-rule (1) to be submitted to the assessing authority shall be verified and signed in the manner as provided in the declaration by-
(a) the proprietor, if the business is of a proprietary concern;
(b) any of the partners, if the business is of a partnership firm;
(c) the Karta, if the dealer is a Hindu undivided family;
(d) the Principal Officer, if the dealer is a company having its registered office in West Bengal and where such registered office is situated outside the Bengal, the executive head in West Bengal as authorised by the Principal Officer;
(e) any of the trustees, if the dealer is a trust;
(f) the executive head in West Bengal or a person duly authorised by him, if the dealer is a department or enterprise of a Government; and
(g) the President, or General Secretary, or executive head in West Bengal, for others.
(4) Where a dealer is eligible and is willing to be assessed under section 47A for a year within the eligible period and is also registered under the Central Sales Tax Act, 1956, the declaration required to be submitted in terms of sub-rule (1) shall be submitted under the Central Sales Tax Act, 1956 (74 of 1956), read with section 47A of the Act, for such year.
(5) Where a registered dealer who is required to submit the declaration under sub-rule (1) submits the signed copy of declaration within the 31st day of December, 2011, along with the documents as mentioned therein, the appropriate assessing authority shall acknowledge the receipt of the same.
(6) If the declaration or the enclosed statement or document submitted under sub-rule (1) by a registered dealer is found to be incorrect or a dealer is otherwise found ineligible to be assessed under section 47A for any year, or if the assessment deemed to have been made under sub-section (1) of section 47 in terms of section 47A is required to be reopened, the provisions of rule 61 shall, mutatis mutandis, apply with appropriate modifications, in respect of re-opening of deemed assessment in terms of section 47A.
(8) in CHAPTER XI, in PART A, after rule 93, insert the following rule:-
"93A. Imposition of penalty for non-maintenance or non-production of accounts, documents, etc under section 66AA.-
(1) Where it appears to the assessing authority or auditing authority or any other authority authorized by the Commissioner that a dealer is liable to pay penalty under Section 66AA, such authority shall serve a notice in Form 4 upon such dealer directing him to appear in person or through his authorized agent on the date, time and at place, as specified in such notice as to why a penalty as proposed in the notice shall not be imposed on him.
(2) The provisions of sub-rule (2), sub-rule (3), and sub-rule (4) of rule 93 shall, mutatis mutandis, apply to the dealer upon whom notice under sub-rule (1) have been issued.";
(9) in CHAPTER XII, in PART I, -
(a) in rule 103 A, in sub-rule (1), for the words, figures and letters "the original and duplicate parts of both Part I and Part II of a valid waybill in Form 50A", substitute the words "the original and duplicate copies of waybill";
(b) in rule 104A, in sub-rule (1) for the words, figures and letters "the original and duplicate parts of both Part I and Part II of a valid waybill in Form 50A", substitute the words "the original and duplicate copies of waybill";
(c) in rule 110B -
(A) in sub-rule (3), for the words "within seven days from the date of entry into West Bengal of the consignment of goods", substitute the words, figures and letter "within forty days from the date of generation of print out of waybill in Form 50A for the consignment of goods";
(B) for sub-rule (5), substitute the following sub-rule:-
"(5) A registered dealer selected under sub-rule (1) have to follow the following process to obtain a waybill:-
(i) first, to generate the key number from the website of the Directorate, www.wbcomtax.gov.in by following the electronic process incorporated therein; and
(ii) second, by transmitting, using the key number as obtained in (i) above, to the website www. wbcomtax.gov.in, within one year of generation of such key number, before the entry of the consignment of goods to be imported into the State of West Bengal, the particulars relating to such consignment of goods, and by generating from the said website a printout of the waybill in duplicate having a distinct serial number,
and such waybill in paper form containing all the requisite particulars as transmitted before taking the print out shall be treated as a waybill in Form 50A validly obtained by the registered dealer under this rule for the purposes of the Act specifically for the purposes of rule 100A, rule 103 A and rule 104A.";
(d) in sub-rule (6), for the words, figures and letters "date of generation of Part II of such waybill in Form 50A", substitute the words, figures and letters "date of generation of such waybill in Form 50A";
(10) in CHAPTER XIII, after rule 135, insert the following rules:-
"135A. Procedure for imposition of penalty under section 22A for false claim of input tax credit or input tax rebate. -
(1) Where it appears to the appropriate assessing authority, or the auditing authority or to such other authority as the Commissioner may authorise, that it is necessary to proceed against a dealer under sub-section (1) of section 22A, he shall serve upon such dealer a notice in Form 66 directing him to appear before him in person or through an authorised agent on the date specified in such notice, not being earlier than forty-five days from the date of issue of such notice, and-
(a) to produce before him books of accounts, registers or documents including those in the form of electronic records for the relevant period or periods for examination;
(b) to explain the evidence that came into his possession with the books of accounts or documents produced by such dealer; and
(c) to show cause why penalty as specified in the notice shall not be imposed on him.
(2) The dealer may prefer any objection in writing or he may adduce any evidence in support of his contention on the date of hearing.
(3) After examining the books of accounts, documents or evidence and considering the objection of the dealer, if any, the authority referred to in sub-rule (1), if he is so satisfied, shall impose a penalty upon the dealer under sub-section (1) of section 22 A in accordance with the provisions of sub-section (2) of section 22A and serve a notice in Form 67 upon such dealer directing him to make payment of the amount of such penalty and to produce the receipted challan in proof of such payment by the date specified in the said notice.
135B. Procedure for imposition of penalty under section 22B for issue of tax invoice without sale or without movement of or delivery of goods.-
(1) Where it appears to the appropriate assessing authority, or the auditing authority or to such other authority as the Commissioner may authorise, that it is necessary to proceed against a dealer under sub-section (1) of section 22B, he shall serve upon such dealer a notice in Form 66 directing him to appear before him in person or through an authorised agent on the date specified in such notice, not being earlier than forty-five days from the date of issue of such notice, and
(3) After examining the books of accounts, documents or evidence and considering the objection of the dealer, if any, the authority referred to in sub-rule (1), if he is so satisfied, shall impose a penalty upon the dealer under sub-section (1) of section 22B in accordance with the provisions of sub-section (2) of section 22B and serve a notice in Form 67 upon such dealer directing him to make payment of the amount of such penalty and to produce the receipted challan in proof of such payment by the date specified in the said notice.
(4) If it appears to the authority imposing penalty that penalty under sub-section (1) of section 22A and also under sub-section (1) of section 22B are to be imposed for the same period upon a dealer, he may issue a single notice in Form 66 and in Form 67 in respect of imposition of penalty both under sub-section (1) of section 22A and under sub-section (1) of section 22B.";
(11) in CHAPTER XIV, -
(a) after PART III, insert the following PART:-
"PART IIIA
Constitution of fast track revisional authority and procedure for disposal of application for revision transferred by Appellate and Revisional Board under section 87A
149A. Constitution of an authority for the purpose of section 87A.-
(1) The Commissioner shall, for the purpose of section 87A, constitute an authority, to be called the fast track revisional authority (hereinafter referred to in this sub-rule as authority), and such authority shall be a Bench of-
(a) three Additional Commissioners; or
(b) one Special Commissioner and two Additional Commissioners, as may be selected by the Commissioner:
Provided that such authority to be constituted by the Commissioner, may be one or more in number and the Commissioner shall allocate the applications for revision as stood transferred under section 87A among such authority or authorities for disposal of those applications for revision in accordance with the provisions of section 87A:
Provided further that the Commissioner may transfer any such application for revision, already allocated by him to a particular authority, to any other authority.
(2) In the bench referred to in sub-rule (1), comprising three Additional Commissioners, the senior most among them shall preside the bench, in which if there is a Special Commissioner, such Special Commissioner shall preside over such bench.
(3) The Commissioner shall set up a cell under him and fix its location from where the fast track revisional authority shall discharge its functions and he shall inform the public of the setting up of such cell and its location, by publishing a notice in this regard in three local newspapers and by making display in this regard in the website www.wbcomtax.gov.in, of the Commercial Taxes Directorate.
(4) The Commissioner shall inform the Appellate and Revisional Board of the constitution of the fast track revisional authority, and also of the setting up of the cell, referred to in sub-rule (3), from where it shall discharge its functions.
(5) When any member of the fast track revisional authority resigns, retires on superannuation or is withdrawn or transferred, or where any member is unable to discharge his functions owing to absence, illness or for any other reasons, the Commissioner shall provide a Special Commissioner or an Additional Commissioner, as the case may be, to act as a member of such fast track revisional authority, in place of the member who resigns, retires on superannuation or is withdrawn or transferred or until the member who had been unable to discharge his functions owing to his absence, illness or any other reason, assumes the charge of a member of the said fast track revisional authority, as the case may be.
149B. Proceedings for disposal of application for revision, transferred to fast track revisional authority under section 87A by Appellate and Revisional Board, etc.-
(1) Where it appears to the fast track revisional authority that the application for revision transferred under section 87A (hereinafter referred to as the transferred application), is in order, it shall serve upon the applicant a notice in Form 69 directing him to appear and produce before it such accounts, documents or evidence as he wishes to rely on in support of the grounds taken in such transferred application on the date and at the time and the place specified in such notice and the copy of the said notice in Form 69 shall be sent to the Commissioner.
(2) The fast track revisional authority shall fix a date for hearing of the transferred application ordinarily not before fifteen days from the date of issue of the notice referred to in sub-rule (1).
(3) If an applicant intends to be heard on any date other than the date fixed for hearing in terms of the notice issued under sub-rule (2), he or his authorised agent shall present an application for adjournment to the fast track revisional authority informing it of his intention to do so or the applicant may send such application by registered post well in advance so that the said application may reach the said authority on a date prior to the date of hearing fixed in terms of such notice:
Provided further that for the sake of natural justice suo motu adjournment may be granted once only by the fast track revisional authority.
(4) The Senior Joint Commissioner, or the Joint Commissioner, as may be authorised by the Commissioner, shall act as the representative of the authority against whose order the application for revision under section 87, as stood transferred under section 87A to the fast track revisional authority, has been preferred, to be called the revenue representative, to attend, appear, act or plead before the fast track revisional authority in respect of such application for revision and to receive notices, issued by the fast track revisional authority in connection with such application for revision and the fast track revisional authority shall, at the time of hearing, hear the revenue representative referred to in this sub-rule.
(5) After hearing the applicant and considering accounts, documents, or evidence produced by him and also the revenue representative, the fast track revisional authority shall, by an order in writing, dispose of the transferred application by way of revising a final appellate or revisional order from an order of assessment to the best of its judgement in accordance with the provisions of section 87A within one year from the date of the transfer of the application for revision to the fast track revisional authority and send a copy of such order to the applicant and the authority whose order has been revised and also to the Commissioner:
Provided that where either the applicant fails to appear and produce any accounts, documents or evidences or the revenue representative fails to appear, before the fast track revisional authority on the date specified in the notice referred to in sub-rule (1) or on such other date as may be allowed by such authority, the fast track revisional authority may hear the transferred application ex parte and thereafter dispose of such application by way of revising a final appellate or revisional order from an order of assessment to the best of its judgment, and send a copy of such order to the applicant and the authority whose order has been revised and also to the Commissioner:
Provided further that in disposing of the transferred application by way of revising a final appellate or revisional order from an order of assessment, the fast track revisional authority shall take into consideration the memorandum in Form 71, if any, filed before the Appellate and Revisional Board:
Provided also that the decision taken in the disposal of the transferred application under this rule shall be the decision of the majority and such decision shall be signed by all members of the fast track revisional authority.
(6) The provisions of sub-rule (2), sub-rule (3), sub-rule (4), sub-rule (5), sub-rule (6), and sub-rule (8) of rule 144, rule 146 and rule 149 shall, mutatis mutandis, apply to the transferred application and proceedings for disposal thereof";
(b) in PART IV, after rule 164, insert the following rule:-
"164A. Sending of applications for revision together with documents which stand transferred to fast track revisional authority under section 87A.-
(1) The Appellate and Revisional Board shall send forthwith the applications for revision together with the documents, if any, in relation to such applications for revision to the fast track revisional authority for disposal of such applications in accordance with the provisions of section 87A.
(2) If any application for stay of operation of an order relating to tax, interest, penalty or late fee has been presented before the Appellate and Revisional Board together with the application for revision, which has not been heard in part or in full before the 1st day of September, 2011, and if the Board, by an order in writing, has granted the stay, either in full or in part, such stay shall continue even after the transfer of the application for revision under section 87A, subject to the terms and conditions, if any, set out by such Board or till it is vacated by the first track revisional authority referred to in section 87A.";
(12) in FORM 4 -
(a) in the heading,-
(i) for the words and figures "or section 65", substitute the words, figures and letters "or section 65 or section 66AA";
(ii) for the words and figures "rule 93/", substitute the words, figures and brackets "rule 93/ sub-rule (1) of rule 93 A/";
(b) after clause (f), insert the following clause:-
"(fa) that you-
(i) have not maintained accounts or documents for ascertaining the net tax liability for a period; or
(ii) have refused or have failed without reasonable cause to produce such accounts or documents as are required to be produced under section 66 or in a proceeding for verification of return under section 42 or for audit under section 43 or for special audit under section 43A or for assessment under section 46 or section 48 or in appeal or revision or review or in a proceeding for imposition of penalty, under this Act; or
(iii) have not provided the required facilities to gain access to your accounts and documents maintained in electronic form for examination for the purposes of this Act and whereas it is necessary to impose upon you a penalty under section 66AA;";
(c) in the paragraph below clause (g), for the words and figures "section 65 /", substitute the words, figures and letters "section 65 / section 66AA /";
(13) in FORM 5 -
(i) for the words and figures "or section 65", substitute the words and figures "or section 65 or section 66AA";
(ii) for the words and figures, within brackets in italics, "rule 93/", substitute the words and figures "rule 93/ sub-rule (4) of rule 93 A/";
(b) in the first paragraph, for the words and figures "section 65/", substitute the words and figures "section 65/ section 66AA/";
(14) in Form 14e, under the heading "Abstract of return as per data transmitted electronically"-
(i) insert a row after net tax credit as follows:-
(ii) for the words "Turnover of sales", substitute the words "Turnover of sales on which tax is payable";
(15) in Form 50A,-
(i) omit PART I;
(ii) in PART II, in the heading, omit the words "PART II";
(A) for the words, figures and letters "Key No. of Part I of the waybill in Form 50A", substitute the words "Key Number";
(B) for the words, figures and letters "date of generation of Part II of the waybill in Form 50A", substitute the words, figures and letter "date of generation of the waybill in Form 50A";
(C) in serial No. 7, for the words, figures and brackets "details as per the Annexure to Part II of Form 50A", substitute the words and figures "details as per the Annexure to Form 50A";
(D) in serial No. 8, for the words, figures and brackets "details as per the Annexure to Part II of Form 50A', substitute the words and figures "details as per the Annexure to Form 50A";
(E) in the ANNEXURE -
(I) for the words and figures "PART II OF WAYBILL", substitute the words and figures "WAYBILL";
(II) in the heading, for the words and figures "PART II OF WAYBILL", substitute the words and figures "WAYBILL";
(III) for the words and figures "Key No. of Part I of the waybill in Form 50A", substitute the words and figures "Key Number";
(IV) for the words and figures "date of generation of Part II of the waybill in Form 50A", substitute the words and figures "date of generation of the waybill in Form 50A";
(16) for Form 66, substitute the following form:-
"THE WEST BENGAL VALUE ADDED TAX RULES, 2005
FORM 66
Notice calling for objection against imposition of penalty under section 22A and/or section 22B or under section 96 of the West Bengal Value Added Tax Act, 2003.
[See sub-rule (1) of rule 135 or sub-rule (1) of rule 135A or sub-rule (1) of rule 135B]
........................................... (Dealer) /(casual dealer)
........................................... (Address)
........................................... (Certificate of registration number, if any)
Whereas it appears to me-
*(a) that you have claimed input tax credit or input tax rebate without entering into a valid transaction of purchase resulting in claim of a higher amount of input tax credit or input tax rebate than is admissible to you; or
*(b) that you have issued tax invoice for the *year/quarter/month ended ........................................... without entering into a valid transaction of sale of goods, or without effecting any consequent delivery of goods; or
*(c) that you have concealed sales or purchases or contractual price, or any particulars thereof during the *year/quarter/ month ended ...........................................; or
*(d) that you have furnished incorrect statement of your turnover of sales or purchases or contractual price, or incorrect particulars of such sales or purchases or contractual price in the return(s) furnished under section 32 for the *year/quarter/ month ended ...........................................; or
*(e) that you have claimed excess amount of input tax credit or input tax rebate for the *quarter/ month ended ........................................... but has not reversed the same to the extent of disentitlement;
And whereas it is necessary to impose upon you penalty under *sub-section (1) of section 22A and/or sub-section (1) of section 22B / under sub-section (1) of section 96;
You are hereby directed to appear before me either in person or by an agent at ........................................... (place) ........................................... on ........................................... (date) at ...........................................(time) and to show cause why a penalty not exceeding ........................................... (in figures)/ ........................................... (in words) shall not be imposed on you under *sub-section (1)
of section 22A and/or sub-section (1) of section 22B /under sub-section (1) of section 96.
In the event of your failure to comply with this notice, it shall be presumed that you have nothing to say in this connection and, the penalty as indicated above shall be imposed without further reference to you.
* Strike out or delete whichever is not applicable. ";
(17) for Form 67, substitute the following form:-
FORM 67
Notice of demand of penalty under section 22A and/or section 22B or under section 96 of the West Bengal Value Added Tax Act, 2003.
[See sub-rule (3) of rule 135 or sub-rule (3) of rule 135A or sub-rule (3) of rule 135B]
........................................... (Dealer)/(casual dealer)
In continuation of notice in Form 66 issued to you on .......... day of ........................................... 20 ...., for imposition of penalty under *sub-section (1) of section 22A and/or sub-section (1) of section 22B / under sub-section (1) of section 96, you are hereby informed that as per the provision of *sub-section (1) of section 22A and/or sub-section (1) of section 22B / under sub-section (1) of section 96, penalty of ........................................... (in figures)/ ........................................... (in words ) has been imposed upon you.
You are hereby directed to pay the amount of penalty as imposed of ........................................... (in figures) / ........................................... (in words) on or before (date) and to produce the receipt in proof of the payment before the undersigned not later than ........................................... (date), failing which the unpaid amount of penalty shall be recoverable from you in accordance with the provisions of sub-section (1) of section 55.
(18) in Form 69, in the heading, for the words and figures "See rule 140, rule 145, rule 149", substitute the words, figures and letter "See rule 140, rule 145, rule 149 and rule 149B".
2. In this notification, in paragraph 1, -
(a) clause 14 shall be deemed to have come into force with effect from the 1st day of April, 2011;
(b) sub-clause (b) of clause 11 shall be deemed to have come into force with effect from the 1st day of October, 2011;
(c) clause 9 and clause 15 shall come into force with effect from the 24th day of January, 2012;
(d) remaining clauses shall be deemed to have come into force with effect from the 1st day of September, 2011.
By order of the Governor,
N. C. BASAK,
Dy. Secy. to the Govt. of West Bengal.
Notification No. 1837-F.T.-Dated 15th December, 2011.
CORRIGENDUM
In this Department notification No. 1539-F.T., dated the 17th October, 2011, published in the Kolkata Gazette, Extraordinary, Part I, dated the 17th October, 2011, in the first paragraph, -
(1) in sub-paragraph (6), in clause (a), in sub-clause (i),-
(A) in item (A), in the first and second lines, for the words "pay tax by way of composition and shall not use any goods brought from outside the State in execution of works contract, after such date", read the words "pay tax by way of composition";
(B) in item (B), in the third and fourth lines, the words "pay tax by way of composition and shall not use any goods brought from outside the State in execution of works contract in West Bengal, after such date", read the words "pay tax by way of composition",;
(2) in sub-paragraph (8), for the words, figures and letters "under 66AA", read the words, figures and letters "under section 66AA".
Dy. Secy, to the Govt, of West Bengal.