Section 23(4) in The Maharashtra Value Added Tax Act, 2002
(4)Where the Commissioner has reason to believe that a dealer is liable to pay tax in respect of any period, but has failed to apply for registration or has failed to apply for registration within the time as required by or under this Act, the Commissioner may [* * *] [The deleted words were 'at any time within five years from the end of the year in which such period occurs' by Maharashtra 6 of 2011, section 3(d), (w.e.f 1-4-2005)], after giving the dealer a reasonable opportunity of being heard, proceed to assess, to the best of his judgement, where necessary, the amount of tax, if any, due from the dealer in respect of that period, and any period or periods subsequent thereto:Provided that, no order of assessment under this sub-section shall be made after the expiry of eight years from the end of the said financial year containing the said period.
