section 8
Amendment of Section 18
The Nagaland Sales Tax (Second Amendment) Act, 1971Tax197114 sections
Statutory text
In section 18 of the principal Act, after the proviso, the following further proviso, shall be added, namely : —“Provided further that before, making an assessment under this section, the Commissioner shall give notice to the dealer of his intention so to do and allowed him a reasonable opportunity of being heard”.
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