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[Cites 0, Cited by 0] [Section 4(6)] [Section 4] [Entire Act]

State of Uttarakhand - Subsection

Section 4(6)(c) in Uttaranchal Value Added Tax Act, 2005

(c)If the Assessing Authority has reason to believe that any person or dealer is liable to pay tax under sub-section (2), the Assessing Authority, shall, after giving him reasonable opportunity of being heard, assess the amount of tax so due.