Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 61(3)] [Section 61] [Entire Act] State of Himachal Pradesh - Subsection Section 61(3)(b) in The Himachal Pradesh Value Added Tax Act, 2005 (b)not confirm the self-assessment under sub-section (1) of section 21 and calculate the amount of tax due from the dealer; or