Section 9 in The Gujarat Mineral Rights Tax Act, 1985
9. Tax escaping assessment.
- Where the Taxation Officer has reason to believe that any tax leviable under this Act for any period has remained unassessed, he may, at any time within one year after the end of that period, serve on the holder a notice requiring him to furnish such information (including any return in accordance with the provisions of Section 5) as may be specified in the notice, and may after making such inquiry as he may consider necessary, proceed to assess the amount of such tax; and the other provisions of this Act, shall, so far as may be apply as if the holder had furnished the return in accordance with Section 5.
