Section 8 in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
8. Assessment.
(1)The amount of tax due from a person liable to pay tax under this Act shall be assessed separately for such period as may be prescribed.(2)If the Assessing Authority is satisfied that the return furnished by a person liable to pay tax under this Act is correct and complete, he shall assess the amount of tax due from the person on the basis of such return.(3)If the Assessing Authority is not satisfied that the return furnished by a person liable to pay tax under this Act is correct and complete, and the Assessing Authority thinks it necessary to require the presence of the person or the production of further evidence, the Assessing Authority shall serve on the person in the prescribed manner a notice requiring him on a date and at a placer specified therein, either to attend and produce or cause to be produced all evidence on which the person relies in support of this return, of to produce such evidence as is specified in the notice. On the date specified in the notice, or as son as may be thereafter, the Assessing Authority shall, after considering all the evidence which may be produced, assess the amount of tax due from the person.(4)If a person fails to comply with the requirements of any notice issued under subsection (3), the Assessing Authority shall determine the purchase value of the specified goods under the proviso to clause (i) of section 2 and assess to the best of his judgement, the amount of tax due from him.(5)No order of assessment under sub-section (3) or (4) shall be made after the expiry of three years from the last date prescribed for furnishing of returns of the particular period. If for any reason, such order is not made within the period aforesaid, then the return so furnished shall be deemed to have been accepted as correct and complete for assessing the tax due from such person.
