Section 75. General provisions relating to
determination of tax.-
(1) Where the service of notice or issuance of order
is stayed by an order of a court or Appellate Tribunal, the period of such stay
shall be excluded in computing the period specified in sub-sections (2) and
(10) of section 73 or sub-sections (2) and (10) of section 74, as the case may
be.
(2) Where any Appellate Authority or Appellate
Tribunal or court concludes that the notice issued under sub-section (1) of
section 74 is not sustainable for the reason that the charges of fraud or any
wilful-misstatement or suppression of facts to evade tax has not been
established against the person to whom the notice was issued, the proper
officer shall determine the tax payable by such person, deeming as if the
notice were issued under sub-section (1) of section 73.
(3) Where any order is required to be issued in
pursuance of the direction of the Appellate Authority or Appellate Tribunal or
a court, such order shall be issued within two years from the date of
communication of the said direction.
(4) An opportunity of hearing shall be granted where a
request is received in writing from the person chargeable with tax or penalty,
or where any adverse decision is contemplated against such person.
(5) The proper officer shall, if sufficient cause is
shown by the person chargeable with tax, grant time to the said person and
adjourn the hearing for reasons to be recorded in writing:
Provided that no such adjournment shall be granted for
more than three times to a person during the proceedings.
(6) The proper officer, in his order, shall set out
the relevant facts and the basis of his decision.
(7) The amount of tax, interest and penalty demanded
in the order shall not be in excess of the amount specified in the notice and
no demand shall be confirmed on the grounds other than the grounds specified in
the notice.
(8) Where the Appellate Authority or Appellate
Tribunal or court modifies the amount of tax determined by the proper officer,
the amount of interest and penalty shall stand modified accordingly, taking
into account the amount of tax so modified.
(9) The interest on the tax short paid or not paid
shall be payable whether or not specified in the order determining the tax
liability.
(10) The adjudication proceedings shall be deemed to
be concluded, if the order is not issued within three years as provided for in
sub-section (10) of section 73 or within five years as provided for in
sub-section (10) of section 74.
(11) An issue on which the Appellate Authority or the
Appellate Tribunal or the High Court has given its decision which is
prejudicial to the interest of revenue in some other proceedings and an appeal
to the Appellate Tribunal or the High Court or the Supreme Court against such
decision of the Appellate Authority or the Appellate Tribunal or the High Court
is pending, the period spent between the date of the decision of the Appellate
Authority and that of the Appellate Tribunal or the date of decision of the
Appellate Tribunal and that of the High Court or the date of the decision of
the High Court and that of the Supreme Court shall be excluded in computing the
period referred to in subsection (10) of section 73 or sub-section (10) of
section 74 where proceedings are initiated by way of issue of a show cause
notice under the said sections.
(12) Notwithstanding anything contained in section 73
or section 74, where any amount of self-assessed tax in accordance with a
return furnished under section 39 remains unpaid, either wholly or partly, or
any amount of interest payable on such tax remains unpaid, the same shall be
recovered under the provisions of section 79.
1[Explanation.-For the purposes of this sub-section,
the expression "self-assessed tax" shall include the tax payable in
respect of details of outward supplies furnished under section 37, but not
included in the return furnished under section 39.]
(13) Where any penalty is imposed under section 73 or
section 74, no penalty for the same act or omission shall be imposed on the
same person under any other provision of this Act.
