(a) escaped assessment; or
(b) been underassessed; or
(c) been assessed at a rate lower than the rate at which it is assessable; or
(d) wrongly been allowed any deduction therefrom; or
(e) wrongly been allowed any tax credit therein, the Commissioner may serve a notice on the dealer and after giving the dealer an opportunity of being heard and making such inquiry as he considers necessary, proceed to determine to the best of his judgement, the amount of tax due from the dealer in respect of such turnover which comes to his notice subsequently, and the provisions of this Act shall, so far as may be, apply accordingly.
Section 35 • The Gujarat Value Added Tax Act, 2003
35. Turnover escaping assessment.
the-gujarat-value-added-tax-act-2003-2003-sec-35.json
•
Section 35
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"act_title": "The Gujarat Value Added Tax Act, 2003",
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"number": "35",
"title": "35. Turnover escaping assessment.",
"chapter": null,
"content": "(a) escaped assessment; or\n(b) been underassessed; or\n(c) been assessed at a rate lower than the rate at which it is assessable; or\n(d) wrongly been allowed any deduction therefrom; or\n(e) wrongly been allowed any tax credit therein, the Commissioner may serve a notice on the dealer and after giving the dealer an opportunity of being heard and making such inquiry as he considers necessary, proceed to determine to the best of his judgement, the amount of tax due from the dealer in respect of such turnover which comes to his notice subsequently, and the provisions of this Act shall, so far as may be, apply accordingly.",
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