Demand notice under section 46 or sub-section (1) of section 48 for the amount of tax and penalty payable by the dealers.
59. (1) After an order of assessment is passed by the appropriate assessing authority under rule 57 or rule 58 in respect of a dealer, such authority shall serve a notice in Form No. 27 on such dealer directing him to make payment of the amount of tax and penalty, if any, due from such dealer by such date as may be specified in such notice:
Provided that, if the dealer is eligible for exemption, or deferment, or remission of payment of tax due after assessment, the appropriate assessing authority shall specify in the notice the amount of tax payable which is exempt or eligible for deferment or remission under clause (b), clause (a) or clause (c) of sub-section (1) of section 118, as the case may be, and the date on which such deferred tax shall be paid by such dealer in accordance with the provisions of clause (a) of sub-section (1) of section 116 or clause (a) of sub-section(1) of section 118, as the case may be.
(2) The date to be specified for payment by a dealer in the notice referred to in subrule (1) shall not be less than thirty days from the date of service of the notice: Provided that, where on account of delay in service of the notice in Form No. 27 the dealer is denied of the minimum time of thirty days for compliance with such notice, the notice will not become invalid but the dealer may, on application filed within ten days from the date of receipt of such notice, be allowed such further time as falls short of thirty days from the date of service of such notice.
(3) The notice referred to in sub-rule (2) shall also specify the date by which a dealer shall produce a receipted copy of challan of appropriate Government Treasury as a proof of payment of net tax and penalty, if any, made according to such notice.
(4) If after an order of assessment made under rule 57 or rule 58 in respect of a dealer, the amount of net tax and penalty payable, if any, is found to be less than the amount of tax paid by such dealer according to return in respect of the same period, the appropriate assessing authority shall serve a notice in Form No. 27 specifying the amount paid in excess, and allowing the refund under section 62, enclose a Refund Adjustment Order authorising the dealer to adjust the amount paid in excess against the amount payable according to the return which falls due subsequent to the date of receipt of the Refund Adjustment Order for the amount still remaining refundable or to adjust such excess payment against any amount due under the Act on the date of order of such assessment. Provided that if the amount of refund exceeds twenty thousand rupees, the appropriate authority shall obtain prior approval of the Deputy Commissioner concerned who shall make his observation within fifteen days of receipt of the relevant proposal.
(5) A refund under sub-rule (4) to a registered dealer shall ordinarily be made through Refund Adjustment order: Provided that where a dealer makes an application any time but ordinarily not later than thirty days from the date of receipt of the Refund Adjustment Order, for payment of the refundable amount otherwise than by way of Refund Adjustment Order on the ground that there shall be no such amount of tax payable by him against which the refundable amount may be adjusted and if the appropriate assessing authority is satisfied to that effect, the said authority may refund the said amount to the dealer accordingly by Refund Payment order (Cash) or by cheque. Provided further that refund by Refund Payment Order (Cash), or by cheque, shall also be made when there is a permanent closure of business.
(6) The refund, thus made under section 62, shall be entered into a refund register in Form No. 41.
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