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[Cites 0, Cited by 0] [Section 34(1)] [Section 34] [Entire Act]

State of Tripura - Subsection

Section 34(1)(e) in Tripura Value Added Tax Act, 2004

(e)been wrongly allowed any credit therein, the Commissioner may, serve a notice the dealer and after giving the dealer reasonable opportunity of being heard and making such enquiries as he considers necessary, proceed to the assess to the best of his judgement, the amount of tax due from the dealer in respect of such turnover, and the provisions of this Act shall, so far as may be, apply accordingly.