Assessment

Notwithstanding anything contained in this section, to assess a dealer who has not been deemed assessed under sub-section (3) or who has been selected for assessment under sub-section(4), the assessing authority shall serve on such dealer, a notice requiring him to appear on a date and at a place specified therein, to attend and submit periodical returns and annual return of his turnover, if not filed earlier, along with the proof of payment of late fee, if any, and to produce or cause to be produced the books of accounts and all evidences on which the dealer relies in support of his returns including sale and purchase invoices, or to produce such evidences as may be specified in the notice. Explanation:-- Opportunity given under this sub-section for submission of periodical returns and annual return shall not prevent the Assessing Authority from imposing penalties, interest or late fee, if any, under any other provisions of the Act, for not filing such returns within the time prescribed.