Amendment status not verified — confirm the current text below against the official source.
In section 117 of the principal Act, for °ffsectAslon 17 sub.section (1) the following shall be substituted, o sam I Act XVII name y:- of 1947. "(1) At the close of a half-year or at the closure of the business during that half-year, if the Commissioner is satis- i fled that th e returns furnished by a dealer under section 16 in respect of that half-year are correct and complete, he shall , by an order in writing, assess the deale r and determine the tax payable by him on the basis of such returns." Insertion