Amendment status not verified — confirm the current text below against the official source.
(1) If no return in respect of any period electricity duty is submitted by a licensee or a person required payable by a to submit return under section 6 or if the licensee or a person required return submitted by such licensee or person to furnish return appears to the authority prescribed by rules under section 6. under this Act to be incorrect or incomplete, such authority shall, after giving such licensee or person, as the case may be, a reasonable opportunity of being heard, proceed in such manner as may be prescribed to assess to the best of his judgment the amount of electricity duty payable under this Act by such licensee or person. (2) The amount of electricity duty assessed under sub- section (1) for a period, less the sum, if any, already paid in respect of the said period, shall be paid by the licensee or the person by such date as may be specified in a notice issued by the authority in this behalf, and the date to be so specified shall be ordinarily not less than thirty days from the date of service of such notice. (3) No assessment under this section shall be made— (a) after the expiry of four years, from the end of the year comprising the period or periods in respect of which the assessment is made, or (b) after the 31st day of December, 1998, whichever is later. 14 of 1957. 116 The West Bengal Finance Act, 1996. X of 1996.] (Section 3.) Explanation. —For the purpose of this section, "year" means the year commencing on the first day of April and ending on the last day of March.'; (2) after section 7C, the following section shall be inserted:— "Revision by