Section 23(6) in The Maharashtra Value Added Tax Act, 2002
(6)[ If the Commissioner is of the opinion that, in respect of any period covered by a return, any turnover of sales or of purchases has not been disclosed, or that tax has been paid at a lesser rate, set-off has been wrongly claimed, or deduction has been wrongly claimed, then, notwithstanding anything contained in [* * *] [This sub-section was substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 17.] the other provisions of this section the Commissioner may [* * *] [The words 'at any time within five years from the end of the year containing the said period' were deleted by Maharashtra 6 of 2011, section 3(e)(ii), (w.e.f 1-4-2005).], serve a notice in the prescribed form on the dealer and proceed to assess him in respect of the said period after giving him a reasonable opportunity of being heard:Provided that, the assessment order shall be passed, by the Commissioner to the best of his judgment, where necessary, within six years from the end of the year containing the said period.].
