Amendment status not verified — confirm the current text below against the official source.
(L) If the Commissioner is satisfied that a return furnished by a dealer under section 7 in respect of any quarter is correct and complete, he shall, by a n order in writing, assess the dealer and determine the tax payable by him on the basis of such return. (2) If the Commissioner is not satisfied that a return furnished under section 7 is correct and complete, he shall serve on th e dealer a notice, requiring him, on the da te and the hour and pl ace specified therein, either to att end in person or to produce or cause to be prod uced any evidence on which he may rely in support of his return. (5) On the day specified in the notice, under sub-section (2) "1' as soon afterwards as may be, the Commissioner. after hearing such evide nce as the dealer may produce and such other evidence as the Commissioner may require, shall, by an order in writing, assess the dealer and determine the tax pa ya- ble by him on the basis of such assessment. (4) If a deal er fails to make a return as required by sub-section (1) or sub-sect ion (2) of section 7, as the case may be, or having made the : return, fails to comply with all the terms of the notice issued under sub-section (2) of thi s section, the Commissioner shall, by a n order in writing, assess to the best of his judgment the dealer, a nd determine the tax payable by him OIl the basis of such assessment : Provided that before making the assessment, th e Commissioner may allow the de aler such further time as he th inks 6t to make the return or to comply with the terms of the notice issued under sub-section (2) of this section. Canceltation