Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in 01 dealers , . A .r . I C . . du ri r ILely to uus ct, I It appears to th e omrmssroncr unng any I transfer current I eturn period that any dealer is likely, to assets to change, sell, transfer, dispose of or otherwise part with avoid lax. any of his assets with a view to avoiding payment of any liability under the provisions of this Act, the net turnover of such dealer for the p eriod from the expiry of th e previous return period to the date when the Commissioner commences procee dings under this Section shall be chargeable to tax in that period , (2) For the purpose of making an assessment unde r sub-section (1), the Commissioner may serve a notice upon such dealer requiring him to furnish with" in such period as may be specified in the noticf', a return in the manner and form in whi ch a ret urn under Section 16 is furnished!' Amend ment