Amendment status not verified — confirm the current text below against the official source.
(1) Every return, furnished under sub-section (1) of section 32, shall be scrutinized by the Commissioner to ascertain the correctness of calculation of net tax payable according to such return and the payment of interest payable under sub-section (1) of section 33, if any. (2) If any mistake is detected upon the scrutiny made under sub-section (1), the Commissioner shall, in the prescribed manner, serve upon the dealer who has filed such return, a notice requiring him to pay the amount of net tax in deficit along with the interest payable under sub-section (1) of section 33, if any, within the date specified in such notice. (3) The notice referred to in sub-section (2) shall not be issued to any dealer after the expiry of four months from the day on which a return has been furnished under sub-section (1) of section 32. (4) If upon scrutiny made under sub-section (1), a dealer is found to have paid tax or interest in excess of the amount payable as per such return, the Commissioner shall, inform the same to the dealer within one month from the date of completion of such scrutiny.