Section 31(4) in Tripura Value Added Tax Act, 2004
(4)If the Commissioner, after considering all the evidences produced in course of the proceedings or collected by him, is satisfied that any dealer -(a)has not furnished return in respect of any period by the prescribed date; or(b)has furnished incomplete and incorrect return for any period;or(c)has failed to comply with any notice under sub-section (1) or sub-section (3); or(d)has failed to maintain accounts in accordance with the provisions of this Act or has not regularly followed any method of accounting; the Commissioner shall assess to the best of his judgement the amount of tax due from such dealer.
