Section 9(1) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(1)Where all the returns due for the year have been furnished and tax due according to such returns paid within the prescribed period, the Commissioner shall make a summary assessment without requiring the presence of the dealer within a period of one year from the end of the financial year to which the returns pertain and in making such a summary assessment the Commissioner shall have the authority to make arithmetical adjustments as well as interest that might be due for belated payment of the tax.
