(1) The returns furnished by a dealer shall be duly acknowledged in the Assessment of

1. (1) The returns furnished by a dealer shall be duly acknowledged in the Assessment of manner prescribed, and where all the retirns relating to an assessment year have registered dealer been filed and are complete in material particulars, the dealer shall, subject to the provisions of sub-section (2), be deemed to have been assessed for that year: Provided that where the returns are not complete in material particulars, the dealer shall be given an opportunity to complete them. Explanation.— A return is complete in material particulars if it / contains the information required to be furnished therein, is correct arithmetically, accompanied with the statutory lists, documents and proof of payment of tax due according to the return in full and is duly signed i by the dealer. 90 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA) (2) Subject to the rules which the State Government may frame for selection of cases for scrutiny in respect of dealers required to file returns under sub-section (2) of section 14, the assessing authority shall, in respect of each selected case, serve on the dealer concerned the prescribed notice in the prescribed manner requiring him, on a date and at a place specified therein, either to attend in person or to produce or to cause to be produced any evidence on which such dealer may he rely in support of the returns filed by him relating to the period under assessment (hereinafter referred to in this section as ‘assessment period’) : Provided that the assessment period covered by a notice referred 1 to in the foregoing provision shall not exceed one year and such notice shall be served on the dealer before the expiry of one year from, the last date prescribed for filing the last return relating to the assessment period or, the actual date when any return relating to the assessment period has been filed last, whichever is later. (3) On the day specified in the notice or as soon afterwards as may be, the assessing authority shall, after hearing such evidence as the dealer may produce and such other evidence as it may require on specified points, assess the amount of tax due from him : Provided that no order under this sub-section shall be passed after the expiry of three years from the close of the year to which the assessment relates. (4) If a dealer, having furnished returns in respect of a period, fails to Yy comply with the terms of a notice issued under sub-section (2) or sub-section (3), the assessing authority shall, before the expiry of three years from the close of the year to which such returns relate, assess to the best of its judgement the amount of tax due from him. (5) If a dealer fails to furnish return(s) in respect of any period by the prescribed date, the assessing authority may, at any time before the expiry of three years from the close of the year to which such return(s) relate, after giving the dealer a reasonable opportunity of being heard, assess, to the best of its judgement, the amount of tax, if any, due from him and for this purpose he may presume that his taxable turnover for the assessment period is the same as for the corresponding period of the last year and input tax is nil: Provided that if the return(s) is(are) filed in the mean time the assessing authority may consider the same. (6) ‘The assessing authority may, for the purpose of complying with the : requirements of this section, visit after prior notice any or all place(s) of business of a dealer of such class or classes as may be prescribed, and may inspect and examine with the assistance of such persons as it considers necessary all business activities, processes, accounts, records, documents and ether things relevant to the proceedings, and the dealer shall render all the necessary assistance in carrying out 32 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 91 (CHTR. 7, 1925 SAKA) such inspection and examination for as long a period as such authority considers necessary. (7) Any assessment made under this section shall be without prejudice _ to any penalty imposed under this Act. nd Note — An assessment relating to a part of a year shall, for the purpose of computing time limitation under this section, be deemed to relate to the year.

manner prescribed, and where all the retirns relating to an assessment year have registered dealer been filed and are complete in material particulars, the dealer shall, subject to the provisions of sub-section (2), be deemed to have been assessed for that year:

Provided that where the returns are not complete in material particulars, the dealer shall be given an opportunity to complete them. Explanation.— A return is complete in material particulars if it / contains the information required to be furnished therein, is correct arithmetically, accompanied with the statutory lists, documents and proof of payment of tax due according to the return in full and is duly signed i by the dealer.

90 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)

1. (2) Subject to the rules which the State Government may frame for selection of cases for scrutiny in respect of dealers required to file returns under sub-section (2) of section 14, the assessing authority shall, in respect of each selected case, serve on the dealer concerned the prescribed notice in the prescribed manner requiring him, on a date and at a place specified therein, either to attend in person or to produce or to cause to be produced any evidence on which such dealer may he rely in support of the returns filed by him relating to the period under assessment (hereinafter referred to in this section as ‘assessment period’) : Provided that the assessment period covered by a notice referred 1 to in the foregoing provision shall not exceed one year and such notice shall be served on the dealer before the expiry of one year from, the last date prescribed for filing the last return relating to the assessment period or, the actual date when any return relating to the assessment period has been filed last, whichever is later.
2. (3) On the day specified in the notice or as soon afterwards as may be, the assessing authority shall, after hearing such evidence as the dealer may produce and such other evidence as it may require on specified points, assess the amount of tax due from him : Provided that no order under this sub-section shall be passed after the expiry of three years from the close of the year to which the assessment relates.
3. (4) If a dealer, having furnished returns in respect of a period, fails to Yy comply with the terms of a notice issued under sub-section (2) or sub-section (3), the assessing authority shall, before the expiry of three years from the close of the year to which such returns relate, assess to the best of its judgement the amount of tax due from him.
4. (5) If a dealer fails to furnish return(s) in respect of any period by the prescribed date, the assessing authority may, at any time before the expiry of three years from the close of the year to which such return(s) relate, after giving the dealer a reasonable opportunity of being heard, assess, to the best of its judgement, the amount of tax, if any, due from him and for this purpose he may presume that his taxable turnover for the assessment period is the same as for the corresponding period of the last year and input tax is nil: Provided that if the return(s) is(are) filed in the mean time the assessing authority may consider the same.
5. (6) ‘The assessing authority may, for the purpose of complying with the : requirements of this section, visit after prior notice any or all place(s) of business of a dealer of such class or classes as may be prescribed, and may inspect and examine with the assistance of such persons as it considers necessary all business activities, processes, accounts, records, documents and ether things relevant to the proceedings, and the dealer shall render all the necessary assistance in carrying out 32 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 91 (CHTR. 7, 1925 SAKA) such inspection and examination for as long a period as such authority considers necessary.
6. (7) Any assessment made under this section shall be without prejudice _ to any penalty imposed under this Act. nd Note — An assessment relating to a part of a year shall, for the purpose of computing time limitation under this section, be deemed to relate to the year.