Section 60(1) in The Himachal Pradesh Value Added Tax Act, 2005
(1)Without prejudice to the provisions of sub-section (4) of section 21, at any time in the year, every Assessing Authority may undertake scrutiny of the returns filed during any tax period for ascertaining compliance of the provisions of sub-sections (3) and (4) of section 16 and to check correctness of application and calculation of rates of tax, penalty and interest payable, claim of input tax credit and payment of full amount of tax due according to such return.
