(1)At the close of a [....] [Omitted by The Tripura Sales Tax (Amendment) Act, 1978, w. e. f. 11.8.1978.] year or at the closure of the business during that [....] [Omitted by The Tripura Sales Tax (Amendment) Act, 1978, w. e. f. 11.8.1978.] year, if the Commissioner is satisfied that the returns furnished under section 8 in respect of that [....] [Omitted by The Tripura Sales Tax (Amendment) Act, 1978, w. e. f. 11.8.1978.] year are correct and complete, he shall by an order in writing, assess the dealer and determine the tax payable by him on the basis of such returns.(2)If the Commissioner is not satisfied that a return furnished under section 8 is correct and complete, he shall serve on the dealer a notice requiring him, on the date, and at the hour and place specified therein, either to attend in person or to produce or cause to be produced any evidence on which he may reply in support of his return.(3)On the day specified in the notice under sub-section (2) or as soon afterwards as may be, the Commissioner, after hearing such evidence as the Commissioner may require shall, by an order in writing assess the dealer and determine the tax payable by him on such assesment.(4)If a dealer fails to make a return as required by sub section (1) or sub-section (2) of section 8 , as the case may be, or having made the return, fails to comply with all the terms of the notice issued under sub-section (2) of this section, the Commissioner shall, by order in writing, assess to the best of his judgement the dealer, and determine the tax payable by him on the basis of such assessment :Provided that before making assessment the Commissioner may allow the dealer such further times as he thinks fit to make the return or comply with the terms of the notice issued under sub section (2) of this section.
