Section 11(3) in Goa Tax on Entry of Goods Rules, 2000
(3)Before making the assessment to the best of his judgement under sub-section (4) of section 14 of the Act, the assessing authority shall,(i)if no return is submitted by the dealer, issue a notice in Form-8;(ii)if the return submitted by the dealer appears to the assessing authority to be incorrect or incomplete, issue a notice in Form 9.
