State Act
Section 13. Entry Tax escaping assessment, under assessment and audit observations
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This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.
13. Entry Tax escaping assessment, under assessment and audit observations : - (1) If upon information or otherwise the prescribed authority is satisfied that reasonable grounds exist to believe that any tax payable by an assessee, has escaped assessment or any tax has been under assessed or assessed at a lower rate than that which was correctly applicable, the prescribed authority, after giving such assessee a reasonable opportunity of being heard, re-assess the assessee for such escaped tax or under assessed. The provisions of section 11 shall, so far as may be, apply accordingly as if the notice under this section is served under section 11. (2) If the prescribed authority, has reason(s) to believe that assessee has concealed the value of goods consumed or sold, with an intention to evade the tax payable under this Act, shall direct the assessee to pay, in addition to any tax which is or may be assessed under sub-section (1), by way of penalty a sum not exceeding two times but not less than an amount equivalent to amount of tax, which is or may be assessed on the escaped amount of such tax. No proceeding under sub-section (1) or (2) of this section shall be initiated except before the expiry of eight years from the date of order of the original assessment. (3) Where an observation has been made by the Comptroller and Auditor-General of India, in respect of an assessment or re-assessment made, and the prescribed authority is satisfied with the said observation, he shall proceed to re-assess the assessee with respect to whose assessment or re-assessment, as the case may be, the said observations has been made. Provided that no order under this section shall be passed without giving the assessee an opportunity of being heard. Provided further if the prescribed authority is not satisfied with such audit objection(s) : the view or the opinion of the commissioner in this regard; shall be final.