Section 61(3) in The Himachal Pradesh Value Added Tax Act, 2005
(3)The prescribed authority shall after considering all the evidence produced in the course of proceedings either, --(a)confirm the self-assessment under sub-section (1) of section 21; or(b)not confirm the self-assessment under sub-section (1) of section 21 and calculate the amount of tax due from the dealer; or(c)calculate the amount of tax due from a dealer, if no such assessment has been made:Provided that if the prescribed authority proposes to rely upon any evidence collected by him in the course of inspection, audit or investigation, the dealer shall, by a notice, be afforded an opportunity of correcting his self-assessment within a period not exceeding thirty days and if he fails to rectify his self-assessment, such authority shall re-assess the tax due, under the Act.
