Amendment status not verified — confirm the current text below against the official source.
(1) Without prejudice to the provisions of sub-section (4) of section 21, at any time in the year, every Assessing Authority may undertake scrutiny of the returns filed during any tax period for ascertaining compliance of the provisions of sub-sections (3) and (4) of section 16 and to check correctness of application and calculation of rates of tax, penalty and interest payable, claim of input tax credit and payment of full amount of tax due according to such return. (2) If any mistake is detected as a result of such scrutiny made as per the provisions of sub-section (1), the Assessing Authority shall serve a notice in the prescribed form on the dealer to make payment of the extra amount of tax, penalty and interest. (3) The Assessing Authority may also identify the dealers who have not filed the return for any tax period or not paid the tax, and THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 106 shall, besides initiating action under section 16, serve a notice in the prescribed form directing such dealer to forthwith file such return and pay the amount of tax, penalty and interest due. Audit and inspection.