Amendment status not verified — confirm the current text below against the official source.
(1) The Assessing Officer to whom the return has been furnished under section 6 shall, after making or causing to be made such enquiry as he thinks fit and after satisfying himself that the particulars stated in the return are correct, by order, assess the amount of cess payable by the dealer. (2) If the return has not been furnished to the Assessing Officer under sub-section (2) of Section 6, he shall, after making or causing to be made such enquiry as he thinks fit, by order, assess the amount of cess payable by the dealer. (3) An Order of Assessment made under sub-section (1) or sub-section (2) shall specify the amount of cess and the date within the cess shall be paid by the dealer. (4) The Officer conducting the enquiry under sub-section (1) or sub-section (2) shall, for the purposes of such enquiry, have the same powers as are vested in a Civil Court while trying a suit under the Code of Civil Procedure, 1908 (Central Act 5 of 1908), in respect of the following matters, namely:- (a) enforcing the attendance of any person or examining him on oath or affirmation; (b) requiring the disclosure and production of documents; (c) receiving evidence on affidavits; and (d) issuing commissions for the examination of witnesses. (5) Any enquiry under this section shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code (Central Act 45 of 1869) and for the purpose of section 196 of the said Code.