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[Cites 0, Cited by 0] [Section 21(4)] [Section 21] [Entire Act]

State of Chattisgarh - Subsection

Section 21(4)(a) in The Chhattisgarh Value Added Tax Act, 2005

(a)The Commissioner shall serve on a registered dealer referred to in the proviso to sub-section (1) or in sub-section (3) or a registered dealer who is not eligible for assessment under sub-section (2) with a notice in the prescribed form appointing a place and day and directing him-
(i)to appear in person or by an agent entitled to appear in accordance with the provisions of Section 24; or
(ii)to produce evidence or have it produced in support of the returns; or
(iii)to produce or cause to be produced accounts, registers; cash memoranda or other documents relating to his business;