9-B Deduction of tax at source (in case of purchases made by the Government Department and others)
(1) Notwithstanding anything contained in this Act, the Central Government, or any State Government , or an industrial , commercial or trading undertaking of the Central Government or of any State, or any such undertaking in joint sector or a local authority or a statutory body not being a registered dealer under the Act or any other person or body as may be notified by the Commissioner from time to time shall deduct tax amount, out of the amounts payable by them to a dealer,at the rate applicable, in respect of purchase of goods effected by them in the State,with effect from such date as may be notified by the Commissioner.
(2) The authority making deduction under sub-section (1), shall send every month to the prescribed authority a statement in the prescribed form containing particulars of tax deducted during the preceeding month and pay full amount of tax deducted by it within twenty days after the close of the preceeding month in which such deductions were made and the amount so payable shall for the purpose of section 42 deemed to be an amount due under the Act.
Provided that the specified class of authorities as may be notified by the Commissioner shall submit a statement in the prescribed form and make the payment electronically to the prescribed authority through the internet in the manner specified inthe notification.
(3) Where default is made in complying with the provisions of sub-section (2), the prescribed authority may after such enquiry as it deem fit and after giving opportunity to the concerned authority of being heard, determine to the best of its judgement, the amount tax payable under (2) by such authority and the amount so determine shall deemed to be the tax due under the Act for the purpose of section 42 .
(4) If the default is commited in the payment of tax deducted beyond ten days after the expiry of the period specified under sub-section (2), the authority making deduction under sub-section (1) shall pay, by the way of interest , a sum equal to the interest specified under sub-section (1) of section 37 during the period in which such default is continued.
(5) The authority making deduction under sub-section (1), shall furnish to the dealer from whom such deduction is made, a certificate obtained from the prescribed authority containing such particulars as may be prescribed.
(6) Payment by the way of deduction in accordance with sub-section (2) shall be without prejudice to any other mode of recovery of tax due under this Act from the dealer selling the goods.
(7) The burden of proving that the tax on such sale has already been remitted and of establishment the exact quantum of tax so remitted shall be on the dealer.
