Section 9(3) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(3)Where (a)a dealer has submitted returns for all tax periods referred in sub-section (1) and the annual return of self assessed tax referred to in sub-section (2);(b)Prima facie there in no reason to believe that the dealer has suppressed value of any scheduled goods or has otherwise evaded payment of tax; and(c)The dealer has neither claimed refund of any amount deposited as tax or has, in respect of any scheduled goods, not claimed reversal of amount of tax under Section 5, the Assessing Authority shall, without requiring appearance of the dealer, accept the return of self assessed tax;Provided that where the Assessing Authority is of the view that-(i)tax shown payable in the return has not been computed at the applicable rate of tax; or(ii)there is mathematical error in computation of tax; or(iii)any exemption or concession has been claimed on the basis of any certificate or any prescribed certificate or declaration but such form of declaration of certificate has not been submitted, he shall issue notice to the dealer for submitting revised annual return of self assessment within fifteen days from the date of service of the notice and if the Assessing Authority is satisfied with the revised return of self assessment, he shall accept the revised return of self assessment.
