Section 8(4A) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(4A)[ if a person liable to pay tax fails to furnish the return as required under section 7, then the Assessing Authority shall at any time within eight years from the end of the financial year in which the motor vehicle was imported, after giving the importer a reasonable opportunity of being heard, assess to the best of his judgement, the amount of tax (if any) due from him.] [Sub-section (4A) was inserted and was deemed always to have been inserted by Maharashtra 19 of 1996, Section 23.]
