Section 47(1) in Meghalaya Value Added Tax Act, 2003
(1)If the Commissioner upon information which has come into his possession is satisfied that any dealer who has been liable to pay under this Act, in respect of any period has failed to get himself registered, the Commissioner shall proceed in such as may be prescribed to assess the best of his judgement the amount of tax due from the dealer in respect of such period, has and all subsequent periods and in making assessment shall give the dealer reasonable opportunity of being heard.
