Assessment of tax

(1) If the assessing authority is satisfied that the return furnished by a dealer is correct and complete, he shall accept the return. (2) If the assessing authority has reason to believe that the return is incorrect or incomplete, he shall assess the dealer to the best of his judgment after giving the dealer an opportunity of being heard. (1) No assessee or person liable to pay tax under Section 3 of this Act shall 1nake an advertisement unless he has obtained and is in possession of a valid certificate of registration. (2) Every assessee or person, referred to in sub-section {I), shall apply for the grant of certificate of registration to the prescribed authority in the prescribed manner and the prescribed authority. shall. after verifying that the application has been duly filled in, gram certificate of registration in the manner as may be prescribed.