Section 8(2) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(2)If the assessing authority is not satisfied that a return furnished under S 7 is correct and complete he shall serve on the person concerned a notice requiring him, on the date, and at the hour and place to be specified therein either to attend in person or to produce or cause to be produced evidence in support of the return.
