Section 63(7) in The Maharashtra Value Added Tax Act, 2002
(7)[ If during the course of any proceedings in the case of any dealer or otherwise, it appears to the Commissioner that the quantum of tax payable or, as the case may be, the amount of set-off or refund as disclosed in the returns filed by the dealer or, as the case may be, recorded in the books of accounts of that dealer is incorrect, then the Commissioner may send an intimation in the prescribed Form to such dealer communicating the likely additional quantum of tax, if any, which should have been paid, or the likely reduction in the quantum of set-off or refund and may advise him to file a return or, as the case may be, revised return after taking into account the contents of the intimation.] [Sub-section (7) added by the Maharashtra Value Added Tax (Levy and Amendment and Validation) Act, 2009, Section 8, (w.e.f. 1-7-2009).]
