(1)If upon information which has come into his possession the Commissioner is satisfied that any dealer has been liable to pay tax under this Act in respect of any period and has nevertheless failed to apply for registration and to make the return required of him or that sales of taxable goods has escaped assessment in any period or has been under-assessed or assessed at a lower rate or any deduction has been wrongly made therefrom, the Commissioner may, at any time within eight years of the end of the aforesaid period, serve on the dealer a notice containing all or any of the requirments which may be included in a notice under sub-section (2) of section 8, and may proceed to assess the dealer in respect of such period and all subsequent periods, and the provisions of this act, so far as may be, shall apply accordingly as if the notice were a notice issued under the aforesaid sub-section :Provided that the tax shall be charged at the rate of which it would have been ordinarily chargeable.(2)The Commissioner may authorise any person appointed under section 4 to assist him in investigating any case or points in a case at any stage and to make a report thereon to the Commissioner or any prescribed authority in respect of all or any of the assessment made in relation to the case in order to prevent the evasion of tax. After considering the report of investigating officer the Commissioner may proceed to take action under sub-section (1) besides initiating any other action under this Act against the dealer concerned.
