Amendment status not verified — confirm the current text below against the official source.
Where a dealer, in the case of an assessment ol assess- completed under sub-section (4) of section 8, r- ent, satisfies the Commissioner within one month from the date of issue of a notice of d emand as hereinafter provided, that he was pr evented by sufficient cause from making the retur n required by section 7, or tha t he did not receive the notice issued under sub- section (~) of section 7 or sub-section (2) of section 8, or that he had not , a reasonable opportunity to comp ly, or was prevented by sufficient cause from complying with the terms of the notice, the Commissioner may cancel the assessment and make a fresh ..ssessment in accordance with the provisions of ,ectioD 8. c:;:;,:_ .ASJessment