Section 7 in Gujarat Tax on Entry of Specified Goods into Local Areas Rules, 2001
7. Assessment.
(1)The amount of tax due from an importer, -(a)Who is not a registered dealer shall be assessed within three days of entry of specified goods into local area,(b)Who is a registered dealer shall be assessed within a period of three months immediately succeeding the month for which return-cum-chalan is required to be furnished.(2)The notice referred to in sub-section (3) of section 8 shall be in Form 2.(3)Where the tax could not be assessed as per sub-rule (1), the assessment shall be made by the Assessing Authority in whose jurisdiction the specified goods are found or detected as having been consumed, used or sold.(4)The amount of tax assessed, as per sub-rule (3) shall be recovered in cash from the importer and a receipt to that effect shall be issued.
