Section 36(5) in Manipur Value Added Tax Act, 2004
(5)The Commissioner shall, after considering all the evidence produced in course of the proceedings or collected by him either -(a)confirm the order of assessment passed under section 34; or(b)set aside the order of assessment passed under section 34 and assess the amount of tax due from the dealer; or(c)assess the amount of tax due from the dealer, if no assessment has been made under section 35:Provided that if the Commissioner proposes to rely on any evidence collected by him, the dealer shall be afforded an opportunity of being heard before any adverse inference is drawn.
