Determination of turnover and assessment of tax (1) Every dealer who is liable to pay tax under this Act shall submit such return or returns of his turnover at such intervals, within such period, in such form and verified in such manner, as may be prescribed; but assessing authority may in its discretion, for reasons to be recorded, extend the date for the submission of the return by any person or class of persons.
(1A) Before submitting the return under sub-section (1) or along with such return the dealer shall deposit in such manner as may be prescribed the amount of tax due on the turnover shown in such return.
(1B) Where as a consequence of the date for the submission of return being extended under sub-section (1) on the application of any person, the deposit of tax under sub-section (1A) is deferred, there shall be payable interest at the rate of [fourteen per cent per annum] on such deposit from the date immediately following the last date prescribed for the submission of the return.
(1C) If any dealer discovers any omission or other error in any return submitted by him he may, at any time, before the time prescribed for submitting the next return, submit a revised return. If the revised return shows a greater amount of tax to be due than was shown in the original return, the dealer shall also deposit separately the difference of tax due and the interest payable under sub-section (IB) as if the time for submitting the original return had been extended on the application of the dealer to the date of submission of the revised return. If, however, the revised return shows lesser amount of tax to be due than was shown in the original return the dealer may adjust the excess amount towards the tax due for the subsequent periods.
(1D) If the goods sold or purchased by a dealer are returned within six months of the date of sale or purchase and assessment for the year, to which such sale or purchase relates is as yet to be made he may within thirty days of the expiry of the month in which such goods are returned submit for that purpose only a revised return for the period during which such sale or purchase was made.
(2) If the assessing authority, after such enquiry as he considers necessary is satisfied that any returns submitted under sub-section (1) are correct and complete, he shall assess the tax on the basis thereof.
(3) If no return is submitted by the dealer under sub-section (1) within the period prescribed in that behalf or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after making such enquiry as he considers necessary, determine the turnover of the dealer to the best of his judgment and assess the tax on the basis thereof:
PROVIDED that before taking action under this section the dealer shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him.
Explanation: In this section and in sections 7A, 7B, 7C, 7D, 7E, 8A, 14,15A, 18, 21 and 24 the expression, turnover means the turnover of sales or of purchase or both, as the case may be.
(4) Every person to whom section 28B applies and for whom a presumption under the said section exists that the goods have been sold within the State by such person shall, in the manner prescribed, be assessed to tax at the checkpost on the goods covered by each authorisation for the transit of goods separately.
(5) The provisions of sub-section (4) shall apply to all the cases for assessment whether arising before or after the date of the commencement of the Uttar Pradesh Sales Tax (Amendment) Act, 1995.
(6) No order of assessment under sub-sections (4) and (5) shall be passed until the owner or person-in-charge of the vehicle, as the case may be, is given a reasonable opportunity of being heard:
PROVIDED that before taking action under this section the dealer shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him.
Explanation: In this section and in sections 7A, 7B, 7C, 7D, 7E, 8A, 14, ISA, 18, 21 and 24 the expression, turnover means the turnover of sales or of purchases or both, as the case may be.
(4) Every person to whom section 28B applies and for whom a presumption under the said section exists that the goods have been sold within the State by such person shall, in the manner prescribed, be assessed to tax at the checkpost on the goods covered by each authorisation for the transit of goods separately.
(5) The provisions of sub-section (4) shall apply to all the cases for assessment whether arising before or after the date of the commencement of Uttar Pradesh Sales Tax (Amendment) Act, 1995.
(6) No order of assessment under sub-sections (4) and (5) shall be passed until the owner or person in charge of the vehicle, as the case may be, is given a reasonable opportunity of being heard.
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