Deleted by the Maharashtra Act No. XXXII of 2006 Dt.05.08.2006

15A. Assessment or reassessment in special cases.-

(1) Notwithstanding anything contained in section 3B there shall be levied and collected a tax on the turnover of the receipts of tobacconist, in so far as it relates to tobacco in the form of 'Gutka' or 'Pan Masala', during the periods mentioned in column (1) of the Table hereunder, at the rates set out in coloumn (2) thereof.

TABLE

Period

Rate of Tax

(1)

(2)

1st October 1995 to 30th April 1998.

13 paise in a rupee.

1st May 1998 to 31th March 1999.

20 paise in a rupee.

1st April 1999 to 30th April 2001.

25 paise in a rupee.

(2) Notwithstanding anything contained in section 15, if a tobacconist has been assessed under section 13 for any period starting on or after the 1st October 1995 and where the whole or any part of the turnover of the receipts of tobacco in respect of that year or part thereof, has not been assessed to tax or has been underassessed or assessed at a lower rate, or any deduction has been wrongly made, the Commissioner may, at any time, before the expiry of a period of ten years from the end of the relevant year, after giving the tobacconist a reasonable opportunity of being heard, assess or re-assess, to the best of his judgement, the amount of tax due from such tobacconist.

(3) Notwithstanding anything contained in section 13, if a tobacconist, has not been assessed in respect of any year starting on or after the 1st October 1995 and ending on or before the 30th April 2001, in respect of his turnover of receipts of tobacco then he may be assessed in respect of such year at any time by serving a notice on him at any time before the expiry of a period of ten years from the 1st October 1995.