Section 9 in The Delhi Sales Tax on Right to Use Goods Act, 2002
9. Assessment.
(1)Where all the returns due for the year have been furnished and tax due according to such returns paid within the prescribed period, the Commissioner shall make a summary assessment without requiring the presence of the dealer within a period of one year from the end of the financial year to which the returns pertain and in making such a summary assessment the Commissioner shall have the authority to make arithmetical adjustments as well as interest that might be due for belated payment of the tax.(2)Notwithstanding anything contained in sub-section (1), whether or not a return has been furnished and the tax due according to such return paid within the period prescribed, the Commissioner, if he is not satisfied with the return filed or considers it necessary or expedient to ensure that the dealer has not understated his turnover of sales, shall serve the dealer a notice requiring him, on a date to be specified therein to attend his office and to produce or cause to be produced there any evidence on which the dealer may rely in support of the return and to satisfy the Commissioner in regard thereto:Provided that no notice under this sub-section shall be served on the dealer after the expiry of two years from the end of the financial year to which the returns pertain.(3)On the date specified in the notice, or as soon as may be thereafter, the Commissioner shall, after considering all the evidence which may be produced, assess the amount of tax due from the dealer.(4)If a dealer fails to comply with the terms of any notice issued under sub-section (2), the Commissioner shall assess to the best of his judgement the amount of tax due from him.(5)If upon information which has come into his possession, the Commissioner is satisfied that any dealer who has been liable to pay tax under this Act in respect of any period, has failed to get himself registered under Section 7, the Commissioner shall proceed in such manner as may be prescribed to assess to the best of his judgement the amount of tax due from the dealer in respect of such period and all subsequent periods and in making such assessment shall give the dealer a reasonable opportunity of being heard, and 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 the tax so assessed, a sum not exceeding twice that amount.(6)No assessment under the provision of sub-section (5) shall be made after the expiry of six years from the end of the year in respect of which or part of which the tax is assessed.
