Section 27(1)(a) in Tamil Nadu Value Added Tax Act, 2006

[Cites 0, Cited by 111] [Section 27(1)] [Section 27] [Entire Act]

State of Tamilnadu - Subsection

Section 27(1)(a) in Tamil Nadu Value Added Tax Act, 2006

(a)Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, the assessing authority may, subject to the provisions of sub-section (3), at any time within a period of [six years from the date of assessment] [These words were substituted for the words 'five years from the date of assessment order by the assessing authority' by Section 6 (1) of the Fifth Amendment Act 23 of 2012, effective from a date to be notified and notified as 19th June 2012 by GO.No.82], determine to the best of its judgment the turnover which has escaped assessment and assess the tax payable on such turnover after making such enquiry as it may consider necessary.

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State of Tamilnadu - Subsection

Section 27(1)(a) in Tamil Nadu Value Added Tax Act, 2006