Section 9C in Himachal Pradesh Passengers and Goods Taxation Act, 1955
9C. Re-assessment of tax and surcharge.
(1)If in consequence of an information which has come into his possession, the Assessing Authority discovers that the tax or surcharge due from the owner has been under-assessed or has escaped assessment in any year, the Assessing Authority may at any time within five years following the close of the year for which re-assessment is to be made and after giving a reasonable opportunity, in the prescribed manner, of being heard proceed to re-assess the tax or surcharge payable, which has been under-assessed or has escaped assessment.(2)The Assessing Authority may, at any time, within one year from the date of any order passed by him and subject to such conditions as may be prescribed, rectify any clerical or arithmetical error apparent from the record.].
