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[Cites 0, Cited by 0] [Section 25(7)] [Section 25] [Entire Act]

State of Uttarakhand - Subsection

Section 25(7)(b) in Uttaranchal Value Added Tax Act, 2005

(b)if the Assessing Authority is of the opinion that the turnover or the liability of the tax disclosed by the dealer and the amount of tax paid by the dealer does not appear to be correct shall give him reasonable opportunity of being heard by giving him a show cause notice stating the reason, for non acceptance of the turnover of sales or purchase or liability of tax as disclosed by the dealer, and after considering the reply submitted by the dealer;
(i)if he is satisfied that the turnover disclosed by the dealer in the annual return is correct, shall assess the dealer to tax by an order in writing according to the provisions of the Act.
(ii)if he is not satisfied with the reply submitted by the dealer, shall determine the turnover to the best of his judgement and the tax payable thereon according to the provisions of the Act, by an order in writing;