Amendment status not verified — confirm the current text below against the official source.
Aaseaamea.t:. (1) If no retumin respect of any period is submitted by the Board/Corporation, licensee or the person required to submit return under section 6 or if the return submitted by such Board/ Corporation, Licensee or Person appears to the i.nspecting officers to be incorrect Or' incomplete, such authority shall, after giving such Board/Corporation, Licensee or Person; as the case may be, a reasonable opportunity of beiog:heard, proceed to assess to the best of his judgement the amount of electricity duty payable under this Act by such Board/Corporation, Licensee or Person. (2) No assessment under this section shall be rnade after the expiry of five years from the end of the return periods to· which the assessment relates.