Section 9C(1) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(1)If in consequence of an information which has come into his possession, the Assessing Authority discovers that the tax or surcharge due from the owner has been under-assessed or has escaped assessment in any year, the Assessing Authority may at any time within five years following the close of the year for which re-assessment is to be made and after giving a reasonable opportunity, in the prescribed manner, of being heard proceed to re-assess the tax or surcharge payable, which has been under-assessed or has escaped assessment.
