(1)Each and every return in relation to any tax period furnished by a registered dealer to whom notice has been issued by the Commissioner under section 35 shall be subject to scrutiny by the Assessing Authority to verify the correctness of calculation, application of correct rate of tax and interest and input tax credit claimed therein; and full payment of and interest payable by the dealer during such period.(2)If any mistake is detected as result of such scrutiny made as per the provisions of subsection (1) the Assessing Authority shall serve a notice in the prescribed form on the dealer to make payment of the extra amount of tax along with the interest as per the provisions of this Act, if it is payable by the date specified in the said notice.(3)If the Commissioner:-(a)Discovers any error or omission in any return furnished by a dealer, or(b)Has reasons to believe upon information or otherwise that a dealer 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, he may required such dealer to produce any accounts register, statements or documents or to furnish any information regarding purchases sales deliveries, stock of goods or payments made or received or any other related or incidental matter for the purpose of verification of such return.
