Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in this Act, if it appears to the Commissioner during any current return Period that any dealer is likely to change, sell, transfer dispose of or otherwise port with any of the assets with a view or avoiding payment of any liability under the provisions of this Act, the purchases of taxable goods of such dealer for the period from the expiry of the previous return or retain period to the date when the Commissioner commences proceedings under this section shall be chargeable to tax in that period. (2) For the purpose of making an assessment under sub-section (1) the Commissioner may serve a notice upon such dealer requiring him to furnish, within such period as may be specified in the notice, a return in the manner and form in which a return under section 7 is furnished. Liability of agent of non-resident :