Section 25(7) in Uttaranchal Value Added Tax Act, 2005
(7)If the dealer complies with the notice issued under sub-section (6) and the Assessing Authority after examining periodical returns, the annual return, books of accounts and documents and after considering all the evidences produced in the course of proceedings or the evidences collected or received by the Assessing Authority and after making such enquiry, as he may deem fit,(a)is satisfied that turnover of sales and purchases disclosed and amount of tax shown as payable by the dealer in the annual return is correct, assess the dealer to tax in accordance with the provisions of the Act, by an order in writing.(b)if the Assessing Authority is of the opinion that the turnover or the liability of the tax disclosed by the dealer and the amount of tax paid by the dealer does not appear to be correct shall give him reasonable opportunity of being heard by giving him a show cause notice stating the reason, for non acceptance of the turnover of sales or purchase or liability of tax as disclosed by the dealer, and after considering the reply submitted by the dealer;(i)if he is satisfied that the turnover disclosed by the dealer in the annual return is correct, shall assess the dealer to tax by an order in writing according to the provisions of the Act.(ii)if he is not satisfied with the reply submitted by the dealer, shall determine the turnover to the best of his judgement and the tax payable thereon according to the provisions of the Act, by an order in writing;Provided that where the opportunity under sub-section (6) for submission of periodical returns and annual return along with the proof of deposit of late fee and production of books, accounts and documents and evidences on which the dealer relies in support of his returns including sale invoices, or for production of such evidences as may be specified in the notice has been afforded to the dealer but for any reason he has not availed such opportunity and thereby the Assessing Authority could not examine the correctness and propriety of particulars shown in such returns, it shall not be necessary to issue show cause notice to such dealer before making an assessment order to the best of is judgement;Provided further that, no assessment order under this sub-section shall be passed after the time limit as prescribed in Section 32 of the Act.
