Section 11(3) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(3)The assessing authority may take action, if he thinks fit in the manner provided by sub-section (2) of S. 7 and by S. 8, in the case of any person in respect of whom he is satisfied that no return under sub-section (2) has been furnished or a return furnished under that sub-section is inaccurate or deficient.
