Assessments

(1) The assessing authority shall, after such enquiry as it considers necessary, assess the tax payable by the dealer. (2) The assessment shall be made in accordance with the provisions of the Jharkhand Value Added Tax Act, 2005. (3) The time limit for assessment shall be as prescribed under the relevant provisions of the Jharkhand Value Added Tax Act, 2005. (1) The 'Deputy Commissioner', 'Assistant Commissioner and 'Commercial Taxes Officer' shall be the Inspecting Officers co inspect the books of account required to be kept under sub-section (I) of Section 9. (2) Such inspecting officers shall perform such dutiesand exercise such powers as may be prescribed for the purpose of carrying into effect the provision of this Act and the rules made thereunder. within the specified area of its jurisdiction as notified under sub-section (2) of section 4 of Jharkhand Value Added Tax, Act 2005 (Act 05, 2006). (3) Every such officer shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, (Act 45 of 1860). (1) The 'Deputy Commissioner', 'Assistant Commissioner' and 'Commercial Taxes Officer' shall be the Inspecting Officers to inspect the books of account required to be kept under sub-section (1) of Section 9. (2) Such inspecting officers shall perform such duties and exercise such powers as may be prescribed for the purpose of carrying into effect the provision of this Act and the rules made thereunder, within the specified area of its jurisdiction as notified under sub-section (2) of section 4 of Jharkhand Value Added Tax, Act 2005 (Act 05, 2006). (3) Every such officer shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, (Act 45 of 1860).