Assessment and re-assessment

(1) If the prescribed authority is satisfied that the return or turnover furnished by a dealer is correct and complete, it may without requiring the presence of dealer or requiring any evidence form him, determine the cess due from the dealer and the dealer shall deposit such assessed amount of cess in a minor head of account of Government revenue; (2) (a) If the prescribed authority is not satisfied as aforesaid and requires the presence of dealer or production of evidence from him it may serve on such dealer a notice of the prescribed time requiring him or his representative to attend and produce on a date to be specified, any evidence that the dealer may rely on, in support of his return; (b) After hearing the dealer or his representative and examining the evidence, the prescribed authority shall determine the cess due; (3) If a registered dealer fails to: (a) furnish any valid return of turnover as required under Section 8 or return filed under sub-section (1); (b) comply with the notice issued under sub-section (2) of this Section; or (c) satisfy the assessing authority about the correctness of the returns; the assessing authority shall, after giving a reasonable opportunity of being heard, assess to the best of its judgement the amount of cess due from the dealer: Provided that the penalty under this sub-section shall be imposed only if the prescribed authority is satisfied that the failure of the dealer is deliberate or unjustified and unless a reasonable opportunity of being heard is given to the dealer.