Section 11 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
11. Tax escaping assessment :-
When the Taxation Officer has reason to believe that any tax leviable under this Act for any period has remained unassessed, he may, at any time within one year of the end of that period, serve on the operator a notice requiring him to furnish such Information (including any return hi accordance with the provisions of section (6) as may be specified in the notice, and may after making such enquiry as he may consider necessary, proceed to assess the amount; of such tax; and the other provisions of this Act. shall so far as may be, apply as if the operator had furnished the return in accordance with section 6, or as the case may be, section 7.
