Section 11(2) in Goa Tax on Entry of Goods Rules, 2000
(2)On receipt of the return in Form-28, the assessing authority shall, if he is satisfied after such scrutiny of accounts and such enquiries as he considers necessary, that the return is correct and complete, finally assess on the basis of the returns, the tax payable under the Act for the preceding year or for the part of the year to which the return relates, as the case may be.
