Section 9(1)(d) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008

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State of Haryana - Subsection

Section 9(1)(d) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008

(d)Save as provided in clause (c) -

(i)if the assessing authority is satisfied that any return submitted under clause (a) is correct and complete, he shall assess the importer on the basis thereof;

(ii)if the return submitted by an importer under clause (a) appears to the assessing authority for good and sufficient reasons, to be recorded in writing, to be incorrect or incomplete, the assessing authority shall, before expiry of a period of three years from the last day of the year to which or a part of which the return relates, assess him to the best of its judgment recording the reasons for such assessment:

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State of Haryana - Subsection

Section 9(1)(d) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008