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[Cites 0, Cited by 0] [Section 39(5)] [Section 39] [Entire Act]

State of Kerala - Subsection

Section 39(5)(v) in Kerala Value Added Tax Rules, 2005

(v)The assessing authority making the best judgement assessment shall serve on the dealer a notice clearly specifying the irregularities or defects noticed and the manner in which the best judgement assessment is proposed to be completed. Where a pattern of suppression is detected, the pattern and the relation borne by such pattern of suppression to the estimate proposed shall be clearly made out in the notice.