Amendment status not verified — confirm the current text below against the official source.
( I ) Where the prescribed authority, upon information or otherwise, is satisfied that any person liable to pay tax, in respect of any goods brought. or caused to he brought. into any local area— (a) has not paid the tax payable by him under section 6: or (b) has not paid tax on the actual value of such goods, the prescribed authority may, after giving such person an opportunity of being heard, in the manner prescribed, determine, by order in writing, the amount of tax payable by such person. (2) The tax determined under sub-section (1) shall be communicated to the person referred to in sub-section (1) in the prescribed manner and such person shall pay the tax within thirty days from the date of communication of the order made under that sub-section. (3) No order shall be passed under sub-section (I) after expiry of two years from the date of entry of goods in the local area.