Section 21(1) in The Himachal Pradesh Value Added Tax Act, 2005
(1)The returns furnished by a dealer shall be duly acknowledged in the manner prescribed and where all the returns relating to any year have been filed and are correct and complete in material particulars, the dealer shall, subject to the provisions of sub-section (2), [in the manner prescribed] [Inserted after the words, signs and figure 'Sub-section(2)', by the Act no. 13 of 2015 vide Notification No. L.L.R.-D(6)-6/2015-LEG. dated 10-05-2015 Published in R.H.P. on 18-05-2015.] be deemed to have been assessed for that year:Provided that where the returns are not complete in material particulars, the dealer shall be given an opportunity to complete the same within [thirty days] [Substituted for the words 'fifteen days' by Act No. 13 of 2015 vide Notification No. L.L.R.-D(6)-6/2015-LEG. dated 10-05-2015 Published in R.H.P. on 18-05-2015.] of service of the notice.[XXX XXX XXX] [Omitted by the Act no. 13 of 2015 vide Notification No. L.L.R.-D(6)-6/2015-LEG. dated 10-05-2015 Published in R.H.P. on 18-05-2015. Prior to this the previous entry was as under: Explanation.-- For the purpose of sub-section (1) a return shall be deemed to be--- (i) correct, if its version conforms to that of the accounts maintained by the dealer and the account version cannot be impeached by any adverse information available on record till 31st [December] of the following year; and (ii) complete, in material particulars, if it contains the entire information required to be furnished therein, is correct arithmetically and is accompanied by the statutory or prescribed lists, documents and proof of payment of the full amount of tax due according to the returns and is duly signed by the dealer.]
