Section 21(4) in The Himachal Pradesh Value Added Tax Act, 2005
(4)The Assessing Authority shall serve on the dealer not covered under sub-section (1) a notice in the prescribed manner requiring him, on a date and at a place specified therein, either to attend in person or to produce or cause to be produced any evidence on which such dealer may rely in support of such returns and after hearing such evidence as the dealer may produce, and such other evidence as the Assessing Authority may require on specified points, assess the amount of tax due from the dealer.
