दफा १०घ
Power Of Excise Duty Officer To Assess Excise Duty
(1) The Excise Duty Officer may assess the excise duty in any of the following circumstances:
(a) If the excise duty returns is not filed within the time limit,
(b) If an incomplete or erroneous excise duty returns is filed,
(c) If a false excise duty returns is filed,
(d) If the Excise Duty Officer has a reasonable ground to believe that the amount of excise duty is understated or otherwise incorrect,
(e) If the Excise Duty Officer has ground and reason to believe that the selling price has been under-invoiced and it is necessary to re-determine the price or to determine additional price pursuant to Sub-section (4) of Section 7,
(f) If the output recovery of production (pratilabdi) of goods or services subject to excise duty pursuant to or under this Act is prescribed, and such output recovery (pratilabdi) is not met,
(g) If the difference between the alcohol content in liquors removed from the factory and in the materials sent for processing for production of liquor is more than one percent,
(h) In the event of evasion of excise duty,
(i) If any person does transaction of excisable goods without obtaining the license.
(2) In assessing the excise duty pursuant to Sub-section (1), the Excise Duty Officer shall give a time-limit of fifteen days to the concerned person to submit his/her clarification for defense.
(3) The Department may monitor excise duty assessed pursuant to Sub-section (1). If any error is found upon monitoring, the Director General may order the for re-assessment of excise duty.
(4) The Excise Duty Officer shall have the following powers for the purposes of assessment of excise duty pursuant to Sub-section (1) or examination of the excise duty returns filed pursuant to Section 10A.:
(a) To examine the goods, places, documents, accounts and records related with the liability of excise duty,
(b) To search or seal the place of transaction of any person or other places where evidences related with the acts deemed offence under this Act can be found,
(c) To seek information from the persons who prepare any records, books, accounts and documents or fill up details therein in the course of discharge of their duty,
(d) To take possession of or take elsewhere any documents, books and records situated in the place of transaction of excisable goods and services or other places related thereto,
(e) To audit excise duty in the place of transaction or office or other appropriate places,
(f) The Excise Duty Officer may seek information of any matter from a bank or financial institution or any person in relation to the transaction of excisable goods or services.
(5) It shall be the duty of such a bank and financial institution or person to give information as sought by the Excise Duty Officer pursuant to this Section.
(a) If the excise duty returns is not filed within the time limit,
(b) If an incomplete or erroneous excise duty returns is filed,
(c) If a false excise duty returns is filed,
(d) If the Excise Duty Officer has a reasonable ground to believe that the amount of excise duty is understated or otherwise incorrect,
(e) If the Excise Duty Officer has ground and reason to believe that the selling price has been under-invoiced and it is necessary to re-determine the price or to determine additional price pursuant to Sub-section (4) of Section 7,
(f) If the output recovery of production (pratilabdi) of goods or services subject to excise duty pursuant to or under this Act is prescribed, and such output recovery (pratilabdi) is not met,
(g) If the difference between the alcohol content in liquors removed from the factory and in the materials sent for processing for production of liquor is more than one percent,
(h) In the event of evasion of excise duty,
(i) If any person does transaction of excisable goods without obtaining the license.
(2) In assessing the excise duty pursuant to Sub-section (1), the Excise Duty Officer shall give a time-limit of fifteen days to the concerned person to submit his/her clarification for defense.
(3) The Department may monitor excise duty assessed pursuant to Sub-section (1). If any error is found upon monitoring, the Director General may order the for re-assessment of excise duty.
(4) The Excise Duty Officer shall have the following powers for the purposes of assessment of excise duty pursuant to Sub-section (1) or examination of the excise duty returns filed pursuant to Section 10A.:
(a) To examine the goods, places, documents, accounts and records related with the liability of excise duty,
(b) To search or seal the place of transaction of any person or other places where evidences related with the acts deemed offence under this Act can be found,
(c) To seek information from the persons who prepare any records, books, accounts and documents or fill up details therein in the course of discharge of their duty,
(d) To take possession of or take elsewhere any documents, books and records situated in the place of transaction of excisable goods and services or other places related thereto,
(e) To audit excise duty in the place of transaction or office or other appropriate places,
(f) The Excise Duty Officer may seek information of any matter from a bank or financial institution or any person in relation to the transaction of excisable goods or services.
(5) It shall be the duty of such a bank and financial institution or person to give information as sought by the Excise Duty Officer pursuant to this Section.