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Indirect Tax Laws

Notes Section 73C provides for provisional attachment by Central Excise Officer of any property
belonging to a person on whom notice is served under sub-section (1) of section 73 or sub-
section (3) of section 73A during the pendency of such proceedings.
Section 73D provides for publishing the name of any person and any other particulars relating
to any proceedings under the provisions of Chapter V of the Finance Act, 1994, in relation to
such person, in public interest, in such manner as may be prescribed.
Section 87 provides for recovery of any amount due to the Central Government by any one of
the following modes :
(a) by deducting such amount from any money owed to such person, under the control of any
Central Excise Officer or any Officer of Customs.

(b) by recovery from any other person from whom money is due to such defaulting person.
(c) by restraining any movable or immovable property belonging to such person and detain the
same until the amount payable is paid.

(d) by preparing a certificate signed by such person specifying the amount due and send it to the
Collector of district in which such person owns any property or carries on his business. The said
Collector, on receipt of such certificate shall proceed to recover from such person the amount
specified thereunder as if it were an arrear of land revenue.

7.6 Assessment Procedure of Service Tax in India

Normal Procedure of Taxation

The usual process of Taxation is:
1. The assessee earns income

2. He deposits tax – based on self calculation – or as determined by his Tax Consultant
3. The assessee fills Income Tax Return (ITR)
Here we focus on the various procedures of assessment. Under Income Tax Act 1961, there are
the following types of assessment:
1. Sec 140 A – Self Assessment
2. Sec 143 (3) – Regular/Scrutiny Assessment

3. Sec 144 – Best Judgment Assessment
4. Sec 147 – Assessment/Reassessment of Income Escaping Assessment
Here we shall not deal with search and seizure situations.
1. Self Assessment u/s 140 A: This simply means that the person is calculating his own tax
liability and thereafter filing ITR after payment of self-calculated tax. Since assessee
himself calculates the tax and income returned – it is called self-assessment. However, the
system of self-assessment is only to make the work of IT Dept. easier – it is not the end of
assessment. It is simply paying tax and filing of Return by the assessee. The IT Dept only
gives an acknowledgement/intimation u/s 143(1). The assessee can file ITR as Self
assessment under the different sections of 139 (Return within due date/Belated Return/
Return of Loss etc.) or in response to notice u/s 142(1) or 148 or 153A The Self Assessment
also covers case where one has filed IT Return – and some Refund is due. Then when the IT

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