Section 29(2) in The Goa Value Added Tax Act, 2005
(2)Where-(a)a person fails to file a return as required by section 24; or(b)the Commissioner has reason to believe that the returns filed by a person are not correct and complete; or(c)the Commissioner has reasonable grounds to believe that a person will become liable to pay tax under this Act but is unlikely to pay the [amount due; or] [Substituted by the Amendment Act 2 of 2011.](d)[ the Commissioner requires to get satisfied with the correctness of the refund so claimed,] [Inserted by the Amendment Act 2 of 2011.].the Commissioner may make an assessment of the amount of tax payable by the person to the best of his judgement after giving him an opportunity of being heard.
