FORM VAT-615
NOTICE FOR UNAUTHORISED / EXCESS COLLECTION OF TAX
[Refer sub-rule (1) of rule 62]
.
You being a dealer not registered under the Act, have collected an amount of Rs.___________ (Rupees_______________________________) by way of tax as per details given below.
or
You, as a registered dealer under the Act bearing SRIN /TIN_____________________,
have collected an amount of Rs. ______________ (Rupees_____________________)
by way of tax in excess of the tax payable by you, the details of which are given below.
05. The unauthorized / excess collection of tax made by you is liable to penalty under sub-section (I) of section 52 of the Act.
06. You are now directed to show cause before the undersigned on ____/_____/ at______ A.M. /P.M. in his office at _________________________, why penalty as provided under sub-section (I) of Section 52 of the Act shall not be imposed for such unauthorised / excess
Date _________/____________
ASSESSING AUTHORITY"