Section 17(1)

{
    "act_title": "THE ASSAM SALES TAX (AMENDMENT) ACT, 1967",
    "act_slug": "assam-sales-tax-amendment-act-1967",
    "section_label": "Section",
    "section": {
        "number": "17",
        "title": "Section 17(1)",
        "chapter": null,
        "content": "At the close of a half-year or at the closure of the business during that half-year, if the Commissioner is satisfied that the returns furnished by a dealer under section 16 in respect of that half-year are correct and complete, he shall, by an order in writing, assess the dealer and determine the tax payable by him on the basis of such returns.\"",
        "footnote": "",
        "is_definition": false,
        "sort_order": 130
    },
    "prev_section": "4",
    "next_section": "5"
}