Section 9 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
9. Assessment of tax :-
(1)The Taxation Officer when satisfied on the material before him, that the returns including a revised return, if any, made under the foregoing provisions for a month are correct and complete, shall proceed to assess the amount of tax payable by the operator to the State Government in respect of the period for which the return is made.(2)If the Taxation Officer be not so satisfied, he shall serve a notice on the operator either to attend in person at his office on a date to be specified in the notice, or to produce or cause to be produced on that day any evidence on which the operator relies in support of his return.(3)For the purpose of assessing the amount of tax payable by an operator under this Act, the Taxation Officer may serve on the operator a notice requiring him to produce on a date specified in the notice such accounts, records and other documents as the Officer may require.(4)The Taxation Officer after considering such evidence as the operator may produce, and such other evidence as the Officer may require shall, by order in writing assess the amount of tax payable by the operator.
