Amendment status not verified — confirm the current text below against the official source.
Belums: (1) Every registered dealer shall furnish such return: Gc; iatable gowls gurehased by him in such form of such period, b; euch dite and to such authority as may be preverthed. 2) In ease of any other dealer wha, in the opinion of the Comm ‘sioner, i. ligiie to pay tax for any return period ar part thereof, the C ammmissioner may serve at any time within three years ot the expiry ef the return period a notice in the preseribed form upon him requizing him ta furni.h a return of taxable vunds pur- eheseg and such desler shalt (he1mupon furnish the return within the rerlel and to the authority mentioned in the notice, (3) lf any dealer discovers any omission or other error in ary return furmished by him, he may furnish a revised Tefurn al any time before ascensment is made on the origins] return: Provided) dheat no return submitted umder this section shall be valid cuviess id ig yecompanied by a tressury receipt shuwing payment of the tax due as provided in suh-section (2) or sub-section (3), as the case may be af section 20. $ Acgaxsraent—(1) Hf the Commissioner & satisfied that a return furnished by, 2 Ceaier under section 7 in respect of anv cqarter 1s correct aul cetablete, he shall, by an order in writing assess the dealer and determine the tax payable by him on the hasis of such return, (2) If the Commissioner is not satisfied that a return furnished under section T is correct and complete, he shall serve en the dealer @ notice, requiring him, on the date and the hour and place specified therein, cither to attend in person or te produce or cause to be produced any evidence on which he may rely in support of his return, (2) On the day specified in the notice, under sub-section (2) or as soon afterwards as may be, the Commissioner after hearings such evidence as the dealer may pratiues and such other evidence ns the Commissioner may require, shall, by an order m writiig. aieces the dealer and determine the tax payable by him on the hasis of such assesment. ff) Ifa dealer fails io make a yeturn as required ley sub section (1) or sub-section (2) of section 7, as the case may be, or having made the retorn, fails to eumply with all the terms af the notlec issued under subrsection (2) of this section, the Cammissione: snall, by an order in writing, assess to ¢he best of his judgement ihe dealer, and determine the tax payable by him on the basi: of such assess_ meni: Provided that before making the assessment, the Conenissioncr may allow the desler suck further tune as he thinks St ia make the return or to comply with the terms of the notice issued under sib- section (2) of this section. 9%. Cancellation of assessment—Where a deales, mu the case of an ahscssment completed under sub-seetion (4) af © -ction §, satisfies the Commissioner within one month from the date of issuc of a notice of demand as hereinafter provided, that he was prevented by sufficient cause fram making the return required by section JF ox that he did net receive the notice issued under: ub-section (2) of section T or sub-geetion (2) of section 8 or that he fat sat a reason- able opportunity to camply, or was prevented Latoat isiont enne from varaplying with the terms of the notice, the C mmicsoner in: ¥ eancell the asse.stnent and make a fresh assessnu ct in aceon dance with the provisions of sertion 4,