Download Assam Vat FORM-25: Notice of Demand for Tax/Interest/Penalty under the Assam Value Added Tax Rules, 2005
As per Assam vat rule 26
The notice of demand required to be served under section 43 for payment of tax, interest, penalty or other sum shall be in Form-25.
(1) Tax shall be paid in the manner hereinafter provided and at such intervals as may be prescribed. (2) A dealer furnishing returns under section 29 shall pay into Government account, in such manner and at such interval as may be prescribed, the amount of tax due from him for the period covered under the return along with the amount of interest, penalty or any other sum payable by him and shall furnish a receipt showing the payment of such amount into the Government account.
(3) A dealer furnishing a revised return in accordance with the subsection (4) of section 29, which shows that a greater amount of tax is due than was paid or payable in accordance with the original return, shall furnish along with the return a receipt showing payment of the differential amount in the manner provided in sub-section (2).
(4) (a) The amount of tax,—
(i) due where returns have been filed without full payment of tax due; or
(ii) assessed under this Act less the sum already paid in respect of such period together with interest, if any; or
(b) the amount of penalty imposed under any provision of this Act; or
(c) any other dues under this Act, shall be paid by the person or dealer or the person liable therefor into the Government account within thirty days from the date of service of the notice issued by the Prescribed Authority in respect thereof:
Provided that the Prescribed Authority may, in respect of any particular dealer or person, and for reasons to be recorded in writing, allow him to pay the tax, penalty, interest or the sum forfeited, by instalments but grant of instalments to pay tax shall be without prejudice to the other provisions of this Act including levy of penalty and interest.
(5) Where a dealer fails to make payment of the tax assessed or interest levied or penalty imposed on him or any other amount due from him under this Act within thirty days of the date of service of the notice of demand, the Prescribed Authority may, after giving the dealer a reasonable opportunity of being heard, direct that such dealer shall, in addition to the amount due pay, by way of penalty, a sum not exceeding two percent of such amount of tax, penalty, interest or any other amount due, for every month, for the period for which payment has been delayed by him after the date on which such amount was due to be paid.
(6) The amount that remains unpaid after the due date of payment in pursuance of the notice issued under sub-section (4) and subsection (5) shall be recoverable as arrears of land revenue.
(7) Where in pursuance of sub-section (6), any proceedings for the recovery as an arrears of land revenue of any tax, penalty, interest or part thereof or any other amount remaining unpaid, has been commenced and the amount of tax, penalty, interest or any other amount is subsequently enhanced or reduced as a result of any assessment made or order passed in the appeal revision or rectification under this Act, the Prescribed Authority may, in such manner and within such period as may be prescribed, inform the dealer and the authority by whom or under whose order the recovery is to be made and thereupon such proceedings may be continued as if the amount of tax, penalty, interest or any other amount as modified, enhanced or reduced, had been substituted for the tax, penalty, interest or any other amount which was to be covered under sub-section (6).
(8) Where the amount paid falls short of the aggregate of the tax or any other amount due and interest payable, the amount so paid shall first be adjusted towards interest payable and the balance, if any, shall be adjusted towards the tax or any other amount due.