FORM 13 [See rule 10(1) and 20(1)] Notice of Assessment/Reassessment under section 14 of the Goa Tax on Luxuries Act, 1988. No. ......... To, ............. ............. ............. Luxury Tax Office ....... Ward Dated the ..... 19 .... Registration Certificate No. ..... Whereas I have reasons to believe that in the assessment made under section 14 of the Goa Tax on Luxuries Act, 1988, your turnover in respect of the following receipts chargeable to tax under the said Act, namely:- .... .... in respect of the period from ... to ... has escaped assessment/ been under assessed/ been assessed at a lower rate, and deduction of the following receipts, namely:- .... .... have been wrongly made from your gross turnover, in respect of the period from .... to .... You are hereby directed to attend at (place)...... at (time) ....... on (date) ..... and to show cause as to why the amount of tax payable by you in respect of the said receipts for the aforesaid period should not be assessed/ reassessed, and to produce or cause to be produced the following documents and accounts:- and to furnish or cause to be furnished the following information:- ... ... You may also produce or cause to be produced any other evidence for determining the correct amount of tax payable by you for the said period. You are also required to show cause on or before the appointed date, as to why a penalty under section 17 of the Act should not be imposed upon you, for having maintained false or incorrect accounts with a view to suppressing receipts/ or for having concealed the particulars of receipts and/ or for having furnished to or produced before the Assessing Authority the accounts, returns or information which is false or incorrect. Seal Signature .. Designation .. Note:- Strike out whichever is not required.
