Amendment status not verified — confirm the current text below against the official source.
Inserted Vide Nagaland Act 6 of 1969, See Nagaland Gazette of 10th April 1969. Provided further that such cancellation shall not absolve the holder of the registration certificate from his liability to pay tax and other dues under the Act nor bar other action as may be taken against him under the Act. (2) The holder of a registration certificate shall not be entitled to any compensation for any loss or damage directly or indirectly suffered by him for its suspension or cancellation under sub-section (1). Returns.-10. (1) Every registered dealer shall furnish such returns of his turn-over by such dates and to such authority as may be prescribed. (2) In the case of any other dealer whose business, in the opinion of the Commissioner, is such as to render him liable to pay tax under this Act for any year or part thereof, the Commissioner may serve within eight years of the completion of that a notice in the prescribed form upon him requiring him to furnish a return of his turn-over, and such dealer shall thereupon furnish the return within the period and to the authority mentioned in the notice. (3) If any dealer discovers any omission or other error in any return furnished by him either under sub-section (1) or sub-section (2) he may furnish as revise return at any time before assessment is made on the original return. (4) No return submitted under this section shall be levied unless it is accompanied by a treasury receipt showing payment of the tax due as provided in sub-section (2) of section