Amendment status not verified — confirm the current text below against the official source.
Clauses (a) and (b) of original Sub-section (2) was renumbered as sub-clauses (i) and (ii) ibid., s.19(1)(a). Self- assessment Audit assessment H-678-11 Gujarat Value Added Tax Act, 2003. [2005 : Guj. the Commissioner may, notwithstanding the fact that the dealer may have been assessed under section 33, serve on such dealer in the prescribed manner a notice requiring him to appear on a date and place specified therein, which may be his place of business or a place specified in the notice, either to attend and produce or cause to be produced the books of account and all evidence on which the dealer relies in support of his returns or to produce such evidence as specified in the notice.] 99[(b) in respect of such class of dealers as the State Government may, by rules, specify;] (3) The dealer shall provide all co-operation and reasonable assistance to the Commissioner as may be required in case the proceedings under this section are required to be conducted at his place of business. (4) If proceedings under this section are to be conducted at the place of business of the dealer and it is found that the dealer is not functioning from such premises or no such premises exists, the Commissioner shall assess to the best of his judgment the amount of tax due from him. (5) If the Commissioner is unlawfully prevented from conducting the proceedings under this section, he may assess to the best of his judgment the amount of tax due from the dealer and may further direct that the dealer shall pay, by way of penalty, in addition to the amount of tax so assessed, a sum equal to the tax amount. (6) If any dealer – (a) has not furnished returns in respect of any period by the prescribed date; (b) has furnished incomplete or incorrect returns for any period; (c) has failed to comply with the terms of notice issued under sub-section (2); (d) has failed to maintain books of accounts in accordance with the provisions of this Act or rules made there under or has not regularly employed any method of accounting,- the Commissioner shall assess to the best of his judgment the amount of tax due from him. (7) If the Commissioner is satisfied that the dealer, in order to evade or avoid payment of tax, – (a) has failed to furnish, without reasonable cause, returns in respect of any period or the self-assessment by the prescribed date; (b) has furnished incomplete or incorrect returns for any period; (c) has availed tax credit for which he is not eligible; (d) has employed such method of accounting which does not enable the Commissioner to assess the tax due from him; or (e) has knowingly furnished false or incorrect self assessment,-