Section 11(4) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(4)If -(a)no declaration under section 8 is made by an unregistered dealer or an importer other than a dealer upon his self-assessment under section 10; or(b)the Commissioner is satisfied that a declaration made under section 8 by an unregistered dealer or an importer other than a dealer upon his self-assessment under section 10 is not correct and complete or that the full amount of tax payable in respect of such self-assessment has not been paid; or(c)a claim for refund has been made by an unregistered dealer or an importer other than a dealer,the Commissioner shall assess the unregistered dealer or the importer other than a dealer, upon giving reasonable opportunity of hearing in such manner as may be prescribed, to the best of his judgement to ascertain the amount of tax payable under this Act in respect of the entry of that consignment of specified goods upon recording the reasons for such assessment.
