Section 9(4) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(4)In case of a dealer other than the dealer in whose case self assessment of tax is to be accepted by the Assessing Authority under sub-section (3), the Assessing Authority shall, after making such enquiry as it may deem fit and after affording reasonable opportunity of being heard to the dealer, determine the value of the scheduled goods brought or received by the dealer into any local area for consumption, use or sale therein and the amount of tax payable by the dealer;Provided that nothing shall prevent the Assessing Authority from determining such value of scheduled goods and the amount of tax payable by the dealer according to its best judgment assessment where-(a)the dealer has not maintained account books in respect of scheduled goods; or(b)the dealer has not produced accounts and documents maintained by him in respect of scheduled goods; or(c)accounts and documents produced by the dealer are not found worthy of credence by the Assessing Authority, or(d)Value of scheduled goods brought or received in any local area is not verifiable from the accounts and documents produced by the dealer.
