Section 14(8) in The Goa Tax on Entry of Goods Act, 2000
(8)Where an assessment under this section is not concluded within the time specified under sub-section (6), the turnover or the value of taxable goods, as the case may be, declared` by a dealer in his annual return shall be deemed to have been assessed for that year on the basis of the said return and the provisions of the Act relating to assessment of such escaped turnover or purchase value of taxable goods, as the case may be, payment and recovery, appeal and revision shall, mutatis mutandis, apply to such deemed assessment.
