Section 9 in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
9. Assessment.
(1)If no return in respect of any period is submitted by a licensee or a person required to submit return under section 8 or if the return submitted by such licensee or person appears to the Director to be incorrect or incomplete the Director shall, after giving such licensee or person as the case may be, a reasonable opportunity of being heard, proceed in such manner as may be prescribed to assess to the best of his judgment the amount of electricity tax payable under this Act by such licensee or person.(2)The amount of electricity tax assessed under sub-section (1) for a period less the sum, if any, already paid in respect of the said period, shall be paid by the licensee or the person by such date as maybe specified in a notice issued by the Director in this behalf and the date to be specified shall be ordinarily not less than 30 days from the date of service of such notice.(3)No assessment under this section shall be made after the expiry of four years.Explanation. - For the purpose of this section, "year" means the year commencing on the first day of April and ending on the last day of March.
