Amendment status not verified — confirm the current text below against the official source.
If in consequence of definite information whicl has come into his possession, the Commissioner i$ satisfied that any producer or dealer, though liable to pay tax in respect of any period1 has nevertheless failed fo make the return required of him. or that te1a. or jute chargeable to tax has , escaped assessment. in_ any_ period or has been under-assessed, tbe Comm1s~10ner may, at any time within two years of the e~piry of that period, serve on' the producer or deqlcr liable to pay tax a notic~ requiring him to furnish within such ?eriod, as may be mentioned in" the notice, a return of manufactured tea in tea containers or jute in bale~ carried, 1n the prescribed form and may proceed to assess or re-assess the producer er dealer and the provision of th'.s Act shall, so far as may bt;, apply accordingly : Provided that the tax shall be charged at the r2te at which it would have ordinarily been :barged, had there been no escape or evasion. 'Rec.ti/ication.