Keeping of accounts, submission of returns and assessment

Tax196324 of 21 sections available

Statutory text

(1) An owner may be required to keep such accounts and to submit such returns at such intervals and to such authority as may be prescribed : Provided that an owner who has opted to pay the tax in lump sum shall not be liable to keep accounts and to submit returns.
(3) Omitted.
(4) If the assessing authority is satisfied that the tax has not been correctly levied, charged and/or paid in the prescribed manner or the owner has failed to furnish the return within the prescribed period, he shall after giving the owner a reasonable opportunity of being heard, proceed to levy the amount of tax due and recover the same.

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