Form-23 Notice Under Section 40 Of The Assam Value Added Tax Act, 2003 printable pdf download

Form-23 Notice Under Section 40 Of The Assam Value Added Tax Act, 2003

THE ASSAM VALUE ADDED TAX RULES, 2005

FORM-23

[See Rule 25]

NOTICE UNDER SECTION 40 OF THE ASSAM VALUE ADDED TAX ACT, 2003

Name Shri / M/s ______________________________________

Address _______________________________________

_______________________________________

TIN No. _______________________________________

Whereas, in consequence of information (summary enclosed) in my possession, I have reason to

believe that the turnover of your business assessable to tax for the assessment period from

_________ to __________

(a) has escaped assessment;

(b) has been under assessed; or

(d) has wrongly been allowed any deduction therefrom to you in excess of the amount

admissible; or

(e) has wrongly been allowed any input tax therein.

Gist of the order proposed________________________________________________________

_____________________________________________________________________________

I, therefore, propose to re-assess you for the aforesaid period under section 40 of the Act.

So, you are hereby requested to -

(i) appear in person or through an authorized agent;

(ii) produce evidence or have it produced in support of the returns ;

(iii) produce or cause to be produced accounts, registers, invoices or other documents which you

are required to maintain and furnish declarations and certificates you are required to furnish

under the Assam Value added Tax Act, 2003 or the rules made thereunder relating to the

aforesaid period along with any other relevant evidence on which you may wish to rely in

support of the returns filed by you or any objection which you may wish to raise in relation to

these proceedings at _____________________ (Place) __________ (time) ______________

(Date)

2. Please take notice that in the event of your failure without sufficient cause to comply with this

notice, you will render yourself liable to be assessed to the best of my judgment without further

notice to you.

Signature _________________

Prescribed Authority

Circle __________________

Seal of Prescribed Authority

District _________________

Form-23 Notice Under Section 40 Of The Assam Value Added Tax Act, 2003