(1)At the close of a [....] [Omitted by The Tripura Sales Tax (Amendment) Act, 1978, w. e. f. 11.8.1978.] year or at the closure of the business during that [....] [Omitted by The Tripura Sales Tax (Amendment) Act, 1978, w. e. f. 11.8.1978.] year, if the Commissioner is satisfied that the returns furnished under section 8 in respect of that [....] [Omitted by The Tripura Sales Tax (Amendment) Act, 1978, w. e. f. 11.8.1978.] year are correct and complete, he shall by an order in writing, assess the dealer and determine the tax payable by him on the basis of such returns.
