Section 24(3) in The Rajasthan Value Added Tax Act, 2003
(3)Where the dealer, in pursuance of the notice issued under sub-section (2),-(a)furnishes the revised return or returns, as the case may be, in terms of the notice and deposits the tax, interest, late fee, if any, he shall be deemed to have been assessed under section 23;(b)does not furnish revised return or returns, as the case may be, or the revised return or return, as the case may be, furnished by the dealer is not in terms of the notice, the assessing authority or the officer authorised by the Commissioner, after giving an opportunity of being heard to the dealer and after conducting such enquiry as he may consider necessary, shall assess the dealer to the best of his judgment on the basis of the material available on record.
