Section 39(1) in Manipur Value Added Tax Act, 2004
(1)Where after a dealer is assessed under section 34 or section 35 for any year or part thereof, the Commissioner has reason to believe that the whole or any part of the turnover of the dealer in respect of any period has -(a)escaped assessment; or(b)been under-assessed ; or(c)been assessed at a rate lower than the rate of which it is assessable;(d)been wrongly allowed any deduction therefrom; or(e)been wrongly allowed any credit therein;the Commissioner may, serve a notice on the dealer and after giving the dealer reasonable opportunity of being heard and making such enquiries as he considers necessary, proceed to assess to the best of his judgement, the amount of tax due from the dealer in respect of such turnover, and the provisions of this Act shall, so far as may be, apply accordingly.
