State Act

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

12. Escaped imports of entry of goods detected before assessment:- (1) If the prescribed authority, in course of any proceeding or otherwise is satisfied that any assessee :- (a) has concealed any value of goods consumed or used or particulars thereof, with an intention to reduce amount of tax payable by him under this Act; or (b) has furnished incorrect statement of value of goods consumed or used in the return furnished under sub-section (2) section 9; the prescribed authority shall, after giving such assessee an opportunity of being heard, and by an order in writing, direct that he shall in addition to any tax which is or may be assessed under section 11, pay by way of penalty, a sum not exceeding two times but not less than equal to amount of tax, on concealed amount of tax or incorrect particulars. (2) The penalty under sub-section (1) may be imposed before completion of assessment and for determining the amount of penalty; the prescribed authority may determine the amount of tax payable provisionally.