Amendment status not verified — confirm the current text below against the official source.
(I) If in consequence of definite information In C<l;ses ofd whic h has come into his possession, the Commissione r evasion an. • fi d h d I I h I" bl escaoe IS satis e t at any ea er , t ioug ia e to pay tax I ' in respect of any q uarter, has nevertheless failed to a pply for registration and to make the return required of him, or that any taxable goods chargeable to tax have escaped assessme nt in allY quarter or have been under assessed, the Comm issioner ma y, at any time within eight years of th e expiry of that quarter, serve on the dealer liable to pay tax a notice, requir- ing him to furnish within such period as m ay be mentioned in the notice, a return of taxable goods purchased in the prescribed form and may proceed to assess or re-assess th e dealer and the provisions of thi s Act shall , so far as may be, apply accordingly : Provided tha t the tax shall be ch arg ed a t the rate at which it would have ordinarily been charged, had there been no escape or evasion. (2) The Commissioner may authorise any person appoint ed under section 4 to assist him in investigating any case or points in a case at any stage and to make a report thereon 10 the Com rnis- sioner or any pr escribed authority in respect of all or any of the assessments made in relation to the case in order to prevent the evasion of tax. After considering the report of the investigating officer th e Commis. sioner may proceed to take action under sub-section (1) besides initiating any other action under this Act against the dealer concerned . l<eClir.ca-