Section 8 in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
8. Assessment.
(1)The amount of tax due from a person liable to pay tax under this Act shall be assessed separately for such period as may be prescribed.(2)If the assessing authority is satisfied that the return furnished by a person liable to pay tax is correct and complete, he shall assess the amount of tax due from the person on the basis of such return.(3)If the assessing authority is of opinion that the return furnished by a person liable to pay tax is not correct and complete, he shall serve on such person, in the prescribed manner, a notice requiring him, on a date and, at a place specified therein, to attend and produce or cause to be produced, all evidences on which the said person relies in support of his return, or to produce such evidence as is specified in the notice and on the date specified in the notice, and as soon as may be, thereafter, the assessing authority shall, after considering all the evidences which may be produced, assess the amount of tax due from the person.(4)If a person fails to comply with the requirements of any notice issued under Sub-section (3), the assessing authority shall determine the purchase value of the [goods] [Substituted by Act 23 of 1996 w.e.f. 29-7-1996.] under the proviso to Clause (n) of Section 2 to the best of his judgment and assess the amount of tax due from him.(5)No order of assessment under Sub-section (3) or Sub-section (4) for any period shall be made after the expiry of three years from the last date prescribed for filing of returns of that period. If, for any reason, such order is not made within the period aforesaid, then the return so filed shall be deemed to have been accepted as correct and complete for assessing the tax due from such person.
