Section 7(1) in Gujarat Tax on Entry of Specified Goods into Local Areas Rules, 2001
(1)The amount of tax due from an importer, -(a)Who is not a registered dealer shall be assessed within three days of entry of specified goods into local area,(b)Who is a registered dealer shall be assessed within a period of three months immediately succeeding the month for which return-cum-chalan is required to be furnished.
