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[Cites 0, Cited by 0] [Section 55(5)] [Section 55] [Entire Act]

State of Meghalaya - Subsection

Section 55(5)(d) in Meghalaya Value Added Tax Act, 2003

(d)has failed to maintain accounts in accordance with the provisions of this Act or has not regularly employed any method of accounting the Commissioner shall access to the best of his judgement the amount of tax due from such dealer.