Amendment status not verified — confirm the current text below against the official source.
Self-assessment: (1) Subject to provisions of sub-section (20, the amount of tax due from a registered dealer or dealer liable to be registered under this act shall be assessed in the manner hereinafter provided, for each tax period or tax periods during which the dealer is so liable. (2) Notwithstanding anything contained in this section, if a registered dealer has failed to furnished return or returns under sub-section (1) of Section 28 in respect of any tax period or period or periods, the Commissioner shall proceed to make provisional assessment under Section 35. (3) If a registered dealer has filed the return in respect of any tax period within the prescribed time and the return so filed is found to be inorder, it shall be accepted as self-assessment subject to adjustment of any arithmetic error apparent on the face of the said return.