Amendment status not verified — confirm the current text below against the official source.
(1) If the Commissioner is satisfied that a return furnished by a dealer or a producer under Section 7 in respect of any period is correct and complete., he shall, by an order in writing, assess the producer or , dealer and determine the tax payable by him on the basis of such return. (2) If the Commissioner is not satisfied that a return furnished under Section 7 is correct and com- plete, he shall serve on the producer or dealer a notice requiring him, on the · date and hour and place men- tioned therein, either to attend in person or to pro- duce or cause to be produced any evidence on which he may rely in support of his return. (3) On the day mentioned in the notice under sub- section (2) or as· soon afterwards as may be, the Com- missioner, after hearing such evidence as the producer or dealer may produce and such other evidence as the Commissioner may require, shall, by an order in writing. assess the producer or dealer and determine the tax payable by him on the basis of such assessment. (4) If a producer or dealer fails to make a return as required by Section 7 or having made the return, fails to comply with the terms of the notice issued under sub-section (2) of this ~ection, the Commissioner shall, by an order in writing, assess to. the best of bis judgement the producer or dealer and determine the tax payable by him on the basis of such assessment: Provided that before making assessment the Com- missioner may allow the producer or dealer such fur- ther time as he thinks fit to make the return or to com- ply with the terms of the notice issued under sub- section (2) of this Section.