section 6
Assessment of tax
The Bombay Sales of Motor Spirit Taxation Act, 1958Tax195841 sections8 chapters
Chapter III LEVY OF TAX AND UTILISATION OF THE PROCEEDS OF TAX
Statutory text
- (1) Where accounts are kept and maintained, and statements submitted in the manner, and for the period, prescribed by section 13, the tax leviable under section 5 shall be assessed by the Collector on the sales [or purchases] as disclosed in such accounts and statements.
- (2) Where no such accounts are kept and maintained, or where no such statements are submitted, or where the Collector has reasonable ground for believing that the accounts or statements are false or incorrect, the Collector shall make the assessment to the best of his judgment.
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