R.31.Notice for payment of tax not paid according to return-

Where a dealer has furnished a return under sub-section (1) of section 32 or a revised return under sub-section (3) thereof, but has not first paid into a Government Treasury the whole of the amount of ¹ [bst1]  [tax, interest and penalty] due or the extra amount due according to such return or as the case may be, the return as required under sub-section (2), or sub-section (3) of section 38, the Sales Tax officer concerned may by notice in Form 26 served on him require him to pay the amount due by him according to the returned, or, as the case may be, the revised return, but remaining unpaid, by a date specified in the notice.

² [bst2]  [31A. Procedure and conditions for payment of lump-sum by way of composition of tax and the manner of determining such sum :- (1) Any Registered dealer who has been continuously holding a Certificate of Registration for a period of not less than three financial years and,---

(a) who is exclusively engaged in the business of manufacturing for sale, of the textiles specified in entry 12 of Schedule-A on the powerlooms owned by him ; or

(b) who is neither an importer nor a manufacturer and, --

(i) who does not hold Authorisation, Permit or an Eligibility Certificate

(ii) whose tax liability in any of the three years immediately preceding the current year has not exceeded rupees twenty thousand ;

(iii) who has filed before applying in Form N-45 for grant of permission to pay lump-sum by way of composition in lieu of tax, the due returns and has paid tax according to the returns for all of the periods for which he has not been assessed ;

(iv) who has paid all the dues payable under the Act in respect of all years for which he has been assessed.

(v) who has not effected inter-State Sales or, as the case may be, ³ [bst3]  [inter-State purchases] in the three years immediately preceding the current year;

(vi) whose annual turnover of all sales or, as the case may be, all purchases in any of the three years immediately preceding the current year ;--

(a) has not exceeded rupees twenty five lakhs ; or

(b) has exceeded rupees twenty five lakhs if he is a dealer engaged in any of the business of the type mentioned below :-

(i)⁴ [bst4]  [**w.e.f.7-9-1996]

(ii)Fair price shops certified by Government of Maharashtra for Public Distribution System;

(iii)⁵ [bst5]  [**w.e.f.7-9-1996]

(iv)⁶ [bst6]  [**w.e.f.7-9-1996]

⁷ [bst7]  [(v)Dealer effecting sales by way of retail dealings in Drugs and medicines as specified in sub-rules (f) of rule (2) of the Drugs and Cosmetics Rules, 1945.]

may apply in form N-45, by such dates and to such authorities as the Commissioner may, from time to time notify in newspapers for the purpose of grant of permission to pay a lump-sum by way of composition in lieu of the tax payable by him in respect of five consecutive years immediately succeeding the year in which such application is made.

⁸ [bst8]  [Provided that, the dealers specified in sub-clause (vi) in sub-item (v), make an application before the 30th September 1998 and in any other case before the 30th June 1996.]