Cancellation of Assessment

Where a dealer in the case of an assessment completed under sub-section (4) of section 8, satisfies the Commissioner within one month from the date of issue of a notice of demand as hereinafter provided that he was prevented by sufficient cause from making the return required by section 7 or that he did not receive the notice issued under sub-section (2) of section 7, or sub-section (2) of section 8 of that he had not a reasonable opportunity to comply, or was prevented by sufficient cause from complying with the terms of the notice, the Commissioner may cancel the assessment and make a fresh assessment in accordance with the provisions of section 8.