Section 10(1) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(1)Where after a dealer has been assessed under Section 9 for any year or part thereof, the Commissioner has reason to believe that the whole or any part of turnover of a dealer in respect of any period has escaped assessment to tax or has been under assessed or has been assessed at a lower rate than the rate at which it is assessable, the Commissioner may-(a)within six years from the date of final order of assessment, in a case where the dealer has concealed, omitted or failed to disclose fully the particulars of such turnover; and(b)within four years from the date of final order of assessment in any other case.Serve a notice on the dealer and after giving the dealer an opportunity of being heard and making such inquiry as he considers necessary, proceed to determine to the best of his judgement, the amount of tax due from the dealer in respect of such turnover, and the provision of this Act shall, so far as may be, apply accordingly.
