Amendment status not verified — confirm the current text below against the official source.
Assessment: (I) The amount of cess due from a dealer shall be assessed by the Collector; (2) If the Collector is satisfied that the returns furnished by a dealer are correct and complete, he shall assess the amount of cess due from the dealer on the basis of such returns; (3) If the Collector is not satisfied that the returns furnished in respect of any period are correct and complete, and he thinks it necessary to require the production of further evidence; he shall serve on such dealer, in the prescribed manner, a notice requiring him on a date and a place specified therein, either to attend and produce or cause to be produced all evidence on, which such dealer relies in support of his returns, or to produce such evidence as is specified in the notice. On the date specified in the notice, or as soon as may be thereafter, the Collector shall, after considering all the evidences which may be produced, assess the amount of cess due from the dealer; ________________________________________________________________________ (7) (4) If a dealer fails to comply with the terms of any notice issued under subsection (3), the Collector shall assess, to the best of his judgement, the amount of cess due from him.