Amendment of section 23 of Mah IX of 2005

In section 23 of the Value Added Tax Act, after sub-section (10), the following sub-sections shall be added, namely :—

"(11) Where a dealer has been assessed under sub-section (2),

1. (3) or
2. (4) and he makes an application in the prescribed form to the Commissioner within thirty days of the date of service of the assessment order, for cancellation of the assessment on the ground that he had not been able to attend or remain present before the Commissioner at the time of hearing when the assessment order had been