Assessment

(1) Hf the Commissioner & satisfied that a return furnished by, 2 Ceaier under section 7 in respect of anv cqarter is correct aul ceatablete, he shall, by an order in writing assess the dealer and determine the tax payable by him on the hasis of such return. (2) If the Commissioner is not satisfied that a return furnished under section T is correct and complete, he shall serve en the dealer @ notice, requiring him, on the date and the hour and place specified therein, either to attend in person or te produce or cause to be produced any evidence on which he may rely in support of his return. (3) On the day specified in the notice, under sub-section (2) or as soon afterwards as may be, the Commissioner after hearings such evidence as the dealer may pratiues and such other evidence ns the Commissioner may require, shall, by an order m writiig. aieces the dealer and determine the tax payable by him on the hasis of such assesment. (4) If a dealer fails io make a yeturn as required ley sub section (1) or sub-section (2) of section 7, as the case may be, or having made the retorn, fails to eumply with all the terms af the notlec issued under subrsection (2) of this section, the Cammissione: snall, by an order in writing, assess to ¢he best of his judgement ihe dealer, and determine the tax payable by him on the basi: of such assess_ ment: Provided that before making the assessment, the Conenissioncr may allow the desler suck further tune as he thinks St ia make the return or to comply with the terms of the notice issued under sib-section (2) of this section.