Section 29(7) in Uttar Pradesh Value Added Tax Act, 2008
(7)Where the Commissioner, on his own or on the basis of reasons recorded by the assessing authority, is satisfied that it is just and expedient so to do, authorises the assessing authority in that behalf, such assessment or re-assessment may be made within a period of eight years after expiry of assessment year to which such assessment or re-assessment relates notwithstanding such assessment or re-assessment may involve a change of opinion:Provided that it shall not be necessary for the Commissioner to hear the dealer before authorising the assessing authority.
