Section 9(2) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(2)Notwithstanding anything contained in sub-section (1), whether or not a return has been furnished and the tax due according to such return paid within the period prescribed, the Commissioner, if he is not satisfied with the return filed or considers it necessary or expedient to ensure that the dealer has not understated his turnover of sales, shall serve the dealer a notice requiring him, on a date to be specified therein to attend his office and to produce or cause to be produced there any evidence on which the dealer may rely in support of the return and to satisfy the Commissioner in regard thereto:Provided that no notice under this sub-section shall be served on the dealer after the expiry of two years from the end of the financial year to which the returns pertain.
