Section 21(5)(d) in The Chhattisgarh Value Added Tax Act, 2005

[Cites 0, Cited by 0] [Section 21(5)] [Section 21] [Entire Act]

(d)

(i)has not maintained any accounts; or

(ii)the accounts maintained by him are not in accordance with the provisions of sub-section (1) of Section 41; or

(iii)has not regularly employed any method of accounting; or

(iv)the method employed is such that in the opinion of the Commissioner assessment cannot properly be made on the basis thereof,

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