Amendment status not verified — confirm the current text below against the official source.
(1) Every registered dealer shall furnish such returns to taxable goods purchased by him in such form, for, such periods by such date and to such authority as may be prescribed. (2) In case of any other dealer, who in the opinion of the Commissioner, is liable to pay tax for any return period or part thereof, the Commissioner, may serve at any time within eight years of the expiry of the returns period as notice in the prescribed form upon him requiring him to furnish a return of taxable goods purchased and such dealer shall thereupon furnish the return within the period and to the authority mention in the notice: Provided that in computing the period of eight years specified in this sub-section , the period during which the Commissioner is restrained by an order of the State Government or any Court form serving the notice under this section be excluded. (3) If any dealer discovers any omission or other error in any return furnished by him .he may furnish revised return at any time before assessment is made on the original return: Provided that no return submitted under this section shall be valid unless it is accompanied by a treasury receipt showing payment of the tax due as provided in sub- section (2) or sub-section (3) as the case may be of section 20. Assessment: