Selection for reassessment

Tax2005147 sections

Statutory text

(4) Notwithstanding the provisions of sub-section (2), the commissioner shall select for re-assessment a number of such dealers as he deems fit whose assessment for a year is deemed to have been made under sub-section (1) in accordance with the provisions of sub-section (2) and such selection shall be made during the year immediately following the said year. (a) The commissioner shall senre on a registered dealer referred to in the proviso to sub-section (1) or in sub-section (3) or a registered dealer who is not eligible for assessment under sub-section (2) with a notice in the prescribed fonn appointing a place and day and directing him,- (i) to appear in person or by an agent entitled to appear in accordance with the provisions of section 24 : or (ii) to produce evidence or have it produced in support of the returns; or (iii) to produce or cause to be produced accounts, registers, cash memoranda or other documents relating to his business; (b) The commissioner, after hearing the registered dealer or his agent and examining the evidence produced in compliance with the requirements of sub-clause (ii) or sub-clause (iii) of clause (a) and such further evidence as he may require, shall assess or re-assess him to tax.

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