Below are the exact wordings of Rule 48
Dowlnoad Rule 48 of LBT Rules,2010 (in TXT file)
Imposition of penalty and interest in certain cases
(1) If the selling dealer referred to in section 152G, fails to issue to the purchasing dealer a bill, invoice or cash memo, as required, the Commissioner may, after giving the selling dealer a reasonable opportunity of being heard, impose upon him by way of penalty, a sum not exceeding double the amount of that would have been payable if the goods sold had been imported by the selling dealer in the City, for consumption, use or sale therein.
(2) If, while assessing or re-assessing the amount of local body tax due from a dealer or person under any provisions of the Act and the rules or while passing any order in any appeal or revision or rectification proceedings, it appears to the Commissioner that such dealer or, as the case may be, a person,-
(a) has failed to apply for registration as required and has carried on business as a dealer without being registered in contravention of provisions of the Act and the rules;
(b) has failed to comply with any notice in respect of the proceedings in respect of assessment, reassessment, production and inspection of accounts and documents and search.of premises and revision;
(c) has failed to disclose any entry of goods on which local body tax is leviable in the City for consumption, use or sale therein or has failed to show in the return the appropriate liability to pay local body tax or has claimed inaccurate deduction, refund or has failed to disclose fully-and- truly all material facts necessary for the proper and correct quantification of the local body tax liability, the Commissioner may, after giving the dealer or person a reasonable opportunity of being heard, by an order in writing, impose upon the dealer or, as the case may be, a person by way of penalty in addition to any local body tax assessed or re-assessed or found due in the appeal or revision or rectification proceedings, as the case may be,-
(i) in the case covered by clause (a), a sum not exceeding ten times of the amount of the local body tax payable by the dealer for the period during which he carried on business as a dealer, without being registered in contravention of the provisions of the Act and the rules;
(ii) in the case covered by clause (b), a sum not exceeding Rs.lO,OOO;
(iii) in the case covered by clause (c) a sum not exceeding five times the amount of the local body tax found payable under the said clause.
(3) (a) If a dealer or a person does not pay the local body tax within the time he is required by or under the provisions of these rules to pay it, then he shall, without prejudice to any other action taken or proposed to be taken under other provisions of the Act and these rules for the recovery of local body tax due, be liable to pay by way of simple interest, in addition to the amount of such local body tax, a sum equal to,-
(i) two per cent per month of such local body tax for first twelve months after the last date by which he should have paid such local body tax; and
(ii) three per cent per month of such local body tax or each month thereafter, during the time the dealer or person continues to make default in the payment of local body tax.
(b) If any local body tax, other than the local body tax on which interest is leviable under clause (a) is found due from a dealer or a person in respect of any period as a result of an order of assessment passed under the provisions of the Act and the rules in his case, then such dealer or person shall be liable to pay, by way of simple interest, a sum equal to two per cent of such local body tax for each month from the first date after the end of the period for which the dealer or the person has been so assessed, till the date of such order of assessment. If, as result of any order passed under the provisions of the Act or the rules, the amount of local body tax found due is enhanced or reduced, as the case may be, the interest shall be enhanced or reduced accordingly :
Provided that the total amount of interest so payable under this sub-rule shall not exceed the total amount of local body tax on which interest under this sub-rule is so charged.
Explanation.-For the purpose of this sub-rule, a part of a month shall be counted as one complete month..
(4) Where any dealer knowingly issues or produces a bill, cash memorandum, voucher, declaration certificate or any other documents which is not true by reason of which any goods imported in the City for consumption, use or sale therein, are not liable for payment of local body tax or are liable for payment of local body tax at a lower rate, then the Commissioner may, after giving the dealer or a person a reasonable opportunity of being heard, by order in writing, impose upon him, in addition to any local body tax payable,-
(a) in the case of the first occasion of such issue or production, a sum by way of penalty not exceeding twice the amount of local body tax due in respect of such goods; and
(b) in the case ofthe second or any subsequent such occasion, a sum by way of penalty, not exceeding five times of the amount of local body tax due in respect of such goods.
(5) Where under the provisions of the Act and the rules, a dealer or a person furnishes a declaration or certificate by reason of which any local body tax is not leviable or is leviable at a lower rate on any goods imported in the City for consumption, use or sale therein, and where such dealer or a person knew or had reason to believe that such declaration or certificate was false, or such dealer or person fails to abide by, or acts in contravention of, the recitals or terms of such declaration or certificate, the Commissioner may, after giving such dealer or person a reasonable opportunity of being heard, direct him to pay, by way of penalty, a sum not exceeding five times the amount of local body tax which; in the opinion of the Commissioner, would have been leviable on such goods had such declaration or certificate not been furnished.
(6) If a dealer or a person fails, without sufficient cause to furnish within the prescribed time, a return for any period, the Commissioner may, after giving the dealer or the person a reasonable opportunity of being heard, impose upon him by way of penalty, a sum not exceeding five thousand rupees. Such penalty shall be without prejudice to any penalty leviable under clause (c) of sub-rule (2):
Provided that, this sub rule shall not apply to such class or classes of dealers of a person as the Commissioner may, from time to time, or order specify.
(7) If any dealer or a person contravenes the provisions of section 152G, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, direct him to pay, by was of penalty, a sum not exceeding double the amount of such bill or cash memorandum which should have been issued in respect of the transaction regarding which such contravention has occurred, or one hundred rupees.. whichever is more.
(8) If any person being a dealer liable to pay local body tax under the provisions of the Act or these rules or being a dealer who was required to do so by the Commissioner by notice served on him, fails to maintain accounts in the manner prescribed or fails when directed to do so to keep any accounts or records in accordance with the direction, he shall be liable to pay, in addition to any local body tax for which he may be liable, the penalty of the amount not exceeding five thousand rupees or double the amount local body tax whichever is less, which would have been payable had there been no such contravention.
Dowlnoad Rule 48 of LBT Rules,2010 (in TXT file)
Imposition of penalty and interest in certain cases
(1) If the selling dealer referred to in section 152G, fails to issue to the purchasing dealer a bill, invoice or cash memo, as required, the Commissioner may, after giving the selling dealer a reasonable opportunity of being heard, impose upon him by way of penalty, a sum not exceeding double the amount of that would have been payable if the goods sold had been imported by the selling dealer in the City, for consumption, use or sale therein.
(2) If, while assessing or re-assessing the amount of local body tax due from a dealer or person under any provisions of the Act and the rules or while passing any order in any appeal or revision or rectification proceedings, it appears to the Commissioner that such dealer or, as the case may be, a person,-
(a) has failed to apply for registration as required and has carried on business as a dealer without being registered in contravention of provisions of the Act and the rules;
(b) has failed to comply with any notice in respect of the proceedings in respect of assessment, reassessment, production and inspection of accounts and documents and search.of premises and revision;
(c) has failed to disclose any entry of goods on which local body tax is leviable in the City for consumption, use or sale therein or has failed to show in the return the appropriate liability to pay local body tax or has claimed inaccurate deduction, refund or has failed to disclose fully-and- truly all material facts necessary for the proper and correct quantification of the local body tax liability, the Commissioner may, after giving the dealer or person a reasonable opportunity of being heard, by an order in writing, impose upon the dealer or, as the case may be, a person by way of penalty in addition to any local body tax assessed or re-assessed or found due in the appeal or revision or rectification proceedings, as the case may be,-
(i) in the case covered by clause (a), a sum not exceeding ten times of the amount of the local body tax payable by the dealer for the period during which he carried on business as a dealer, without being registered in contravention of the provisions of the Act and the rules;
(ii) in the case covered by clause (b), a sum not exceeding Rs.lO,OOO;
(iii) in the case covered by clause (c) a sum not exceeding five times the amount of the local body tax found payable under the said clause.
(3) (a) If a dealer or a person does not pay the local body tax within the time he is required by or under the provisions of these rules to pay it, then he shall, without prejudice to any other action taken or proposed to be taken under other provisions of the Act and these rules for the recovery of local body tax due, be liable to pay by way of simple interest, in addition to the amount of such local body tax, a sum equal to,-
(i) two per cent per month of such local body tax for first twelve months after the last date by which he should have paid such local body tax; and
(ii) three per cent per month of such local body tax or each month thereafter, during the time the dealer or person continues to make default in the payment of local body tax.
(b) If any local body tax, other than the local body tax on which interest is leviable under clause (a) is found due from a dealer or a person in respect of any period as a result of an order of assessment passed under the provisions of the Act and the rules in his case, then such dealer or person shall be liable to pay, by way of simple interest, a sum equal to two per cent of such local body tax for each month from the first date after the end of the period for which the dealer or the person has been so assessed, till the date of such order of assessment. If, as result of any order passed under the provisions of the Act or the rules, the amount of local body tax found due is enhanced or reduced, as the case may be, the interest shall be enhanced or reduced accordingly :
Provided that the total amount of interest so payable under this sub-rule shall not exceed the total amount of local body tax on which interest under this sub-rule is so charged.
Explanation.-For the purpose of this sub-rule, a part of a month shall be counted as one complete month..
(4) Where any dealer knowingly issues or produces a bill, cash memorandum, voucher, declaration certificate or any other documents which is not true by reason of which any goods imported in the City for consumption, use or sale therein, are not liable for payment of local body tax or are liable for payment of local body tax at a lower rate, then the Commissioner may, after giving the dealer or a person a reasonable opportunity of being heard, by order in writing, impose upon him, in addition to any local body tax payable,-
(a) in the case of the first occasion of such issue or production, a sum by way of penalty not exceeding twice the amount of local body tax due in respect of such goods; and
(b) in the case ofthe second or any subsequent such occasion, a sum by way of penalty, not exceeding five times of the amount of local body tax due in respect of such goods.
(5) Where under the provisions of the Act and the rules, a dealer or a person furnishes a declaration or certificate by reason of which any local body tax is not leviable or is leviable at a lower rate on any goods imported in the City for consumption, use or sale therein, and where such dealer or a person knew or had reason to believe that such declaration or certificate was false, or such dealer or person fails to abide by, or acts in contravention of, the recitals or terms of such declaration or certificate, the Commissioner may, after giving such dealer or person a reasonable opportunity of being heard, direct him to pay, by way of penalty, a sum not exceeding five times the amount of local body tax which; in the opinion of the Commissioner, would have been leviable on such goods had such declaration or certificate not been furnished.
(6) If a dealer or a person fails, without sufficient cause to furnish within the prescribed time, a return for any period, the Commissioner may, after giving the dealer or the person a reasonable opportunity of being heard, impose upon him by way of penalty, a sum not exceeding five thousand rupees. Such penalty shall be without prejudice to any penalty leviable under clause (c) of sub-rule (2):
Provided that, this sub rule shall not apply to such class or classes of dealers of a person as the Commissioner may, from time to time, or order specify.
(7) If any dealer or a person contravenes the provisions of section 152G, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, direct him to pay, by was of penalty, a sum not exceeding double the amount of such bill or cash memorandum which should have been issued in respect of the transaction regarding which such contravention has occurred, or one hundred rupees.. whichever is more.
(8) If any person being a dealer liable to pay local body tax under the provisions of the Act or these rules or being a dealer who was required to do so by the Commissioner by notice served on him, fails to maintain accounts in the manner prescribed or fails when directed to do so to keep any accounts or records in accordance with the direction, he shall be liable to pay, in addition to any local body tax for which he may be liable, the penalty of the amount not exceeding five thousand rupees or double the amount local body tax whichever is less, which would have been payable had there been no such contravention.
