Section 8(3) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(3)If the Assessing Authority is not satisfied that the return furnished by a person liable to pay tax under this Act is correct and complete, and the Assessing Authority thinks it necessary to require the presence of the person or the production of further evidence, the Assessing Authority shall serve on the person in the prescribed manner a notice requiring him on a date and at a placer specified therein, either to attend and produce or cause to be produced all evidence on which the person relies in support of this return, of to produce such evidence as is specified in the notice. On the date specified in the notice, or as son as may be thereafter, the Assessing Authority shall, after considering all the evidence which may be produced, assess the amount of tax due from the person.
