Amendment status not verified — confirm the current text below against the official source.
When a producer or dealer, in the case of an assessment under sub-section (4) of Section 9, satisfies the Commissioner, within one month from the date of service of a notice of demand as hereinafter provided, that he was prevented by sufficient cause from making the return required by Section 7, or that he did not receive the notice issued under s~b-section (2) of Sec- tion 9, or that he had not a reasonable opportunity to comply or was prevented by sufficient cause from com- plying with the terms of the notice, the Commissioner shall cancel the assessment 'and make a fresh assess- ment in accordance with the provisions of Section 9.