Section 23(3) in The Maharashtra Value Added Tax Act, 2002
(3)Where a registered dealer has not filed the [return in respect of any period] [These words were substituted by Maharashtra 14 of 2005 (w.e.f 1-4-2005), Section 17.] by the prescribed date, then the Commissioner may, [* * *] [The words 'at any time, within three years from the end of the year containing the said period' deleted by Maharashtra 6 of 2011, Section 3(b)(i), (w.e.f 1-4-2005)], serve on the dealer a notice requiring him to attend on a date and at a place specified therein and after giving the dealer a reasonable opportunity of being heard, proceed to assess, to the best of his judgment, the amount of tax due from him:Provided that, no order of assessment under this sub-section shall be made after the expiry of [five years] [These words were substituted for the words 'four years' by Maharashtra 6 of 2011, Section 3(b)(ii), (w.e.f 1-4-2005).] from the end of [the year containing the said period] [These words were substituted by Maharashtra Act 14 of 2005 dated the 31st March, 2005 (w.e.f 1-4-2005).].
