Section 8(3) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(3)On the days specified in the notice under sub-section (2) or as soon afterwards as may be, the assessing authority, after hearing such evidence as may be produced and such other evidence as he may require shall, by an order in writing, assess the person and determine the tax payable by him.
