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[Cites 0, Cited by 0] [Section 54] [Entire Act]

State of Meghalaya - Subsection

Section 54(1) in Meghalaya Value Added Tax Act, 2003

(1)When a registered dealer fails to furnish the return in respect of any tax period within the prescribed time, the Commissioner shall not withstanding anything contained in section 55, proceed to assess the dealer provisional or the period for such default.