Section 4(3) in Uttar Pradesh Tax on Entry of Goods Into Local Areas Rules, 2008
(3)Upon the expiry of the assessment year, the assessing authority after such enquiry, as he may deem necessary, shall determine the aggregate value of the goods and amount of reversal of tax under Section 5 of the dealer in respect of assessment year and shall assess the tax payable and reversal of tax if any:Provided that in the case of a dealer who discontinues business during any assessment year, the assessing authority may make an assessment order and assess the tax payable and reversal of tax before the expiry of the assessment year:Provided further that, before determining the aggregate value of the goods and amount of reversal of tax to the best of his judgment, the assessing authority shall issue a show cause notice to the dealer for non-acceptance of the returns, if any, submitted by the dealer, and shall give him a reasonable opportunity of furnishing his reply thereto.
