Section 9B(2) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(2)Where the Assessing Authority is not satisfied without requiring presence of owner or production of evidence that the returns furnished in respect of any period are correct and complete, it shall serve on such owner a notice in the prescribed manner requiring him on a date and place specified therein either to attend in person or to produce or to cause to be produced any evidence on which the owner may rely in support of such returns.
