Section 17(3) in Assam General Sales Tax Act, 1993
(3)The Assessing Officer may -(a)In a case where an assessment has been made under sub-section (2), subject to such conditions as may be prescribed, and(b)In a case not falling under sub-section (2) where a return has been furnished, serve on the dealer a notice in the prescribed form requiring him on the date and at the place specified therein, to appear before him and to produce or cause to the produced any evidence on which he may rely in support of his return, or produce or cause to be produced such accounts or documents as the Assessing Officer may specify in such notice.
