Section 32(1) in Manipur Value Added Tax Act, 2004
(1)Each and every return in relation to any tax period furnished by a registered dealer to whom notice has been issued by the Commissioner under section 28 shall be subject to scrutiny by the Assessing Authority to verify the correctness of calculation, application of correct rate of tax and interest and input tax credit claimed therein, and full payment of tax and interest payable by the dealer during such period.
