Section 45(2) in Meghalaya Value Added Tax Act, 2003
(2)Where upon search or seizure of any accounts, registers or documents or of any goods of a dealer registered under this Act, or upon enquiry or information received or upon verification of return under section (1) of Section 39 or where refund of any tax, interest or penalty arises or the Commissioner has reasons to believe that the dealer has not accounted for the turnover of sales of goods or purchases of goods as appearing from such accounts registers of documents in the books of accounts referred to in Section 84 or has not shown such turnover in his furnished under section 35 in respect of any return period or has furnished in correct statement of his turnover of sales or turnover of purchases or incorrect particulars of his sales or purchases in any return, the Commissioner shall not withstanding anything contained in sub-section (1) proceed in such manner as may be prescribed to assess to the best of his judgement the amount of tax payable by the dealer in respect of such return period after giving the dealer a reasonable opportunity of being heard and direct such dealer to pay the amount of tax so assessed in such manner and by such date as may be prescribed; the Commissioner may if he is satisfied that the default was made without reasonable cause, direct that the dealer shall pay by way of penalty in addition to the amount of tax so assessed, a sum not exceeding one and half times that amount.
