15. Notice for payment of tax not paid according to return
(1) Where an importer has furnished a return under sub-section (1) or a revised return under sub-section (2) of section 7, but has not first paid the whole of the amount of tax or penalty due, or the additional amount due according to such return or as the case may be the revised returns, as required under sub-section (2) or sub-section (3) of section 10, the concerned Assessing Authority may be notice in Form II-A served on him require him to pay the amount due from him according to the return, or as the case may be, the revised return, but remaining unpaid due within the period specified under sub-section (2) of section 3 and if the period has already expired, then forthwith.
(2) Where an importer has furnished a return under sub-section (1) or a revised return under sub-section (2) of section 7 and has paid the whole of the amount of tax or penalty due, or the additional amount due according to such return or, as the case may be, the revised return as required under sub-section (2) or sub-section (3) of section 10, the concerned Assessing Authority shall issue an order in Form IIB.
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1. Rule 5 was substituted by GNFD No. ETR.1089/162-A/Taxation-1. dated 28th August 1989. Earlier rule 5 read as under:
Notice for payment of tax not paid according to return.- Where an importer has furnished a return under sub-section (1) or a revised return under sub-section (2) of section 7, but has not first paid into a Government Treasury the whole of the amount of tax or penalty due, or the extra amount due according to such return or as the case may be, the revised return, as required under sub-section (2) or sub-section (3) of section 10, the concerned Assessing Authority may by notice in Form III served on him require him to pay the amount due by him according to the return, or as the case may be, the revised return, but remaining unpaid, by a date specified in the notice. |