Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the provisions of sub-section (2), the amount of tax due from a registered dealer shall be assessed in the manner hereinafter provided, separately for each year, during which he is liable to pay tax. (2) 97[(a) Where, 2[(i)] the Commissioner is not satisfied with the bonafides of any claim of tax credit, exemption, refund, deduction, concession, rebate; or genuineness of any declaration or evidence furnished by a dealer in support thereof with the self-assessment, or 98[(ii)] the Commissioner has reason to believe that detailed scrutiny of the case is necessary,