Section 32(1) in The Delhi Value Added Tax Act, 2004
(1)If any person-(a)has not furnished returns required under this Act by the prescribed date; or(b)has furnished incomplete or incorrect returns; or(c)has furnished a return which does not comply with the requirements of this Act; or(d)for any other reason the Commissioner is not satisfied with the return furnished by a person,the Commissioner may for reasons to be recorded in writing assess or re-assess to the best of his judgement the amount of net tax due for a tax period [or more than one tax period by a single order so long as all such tax periods are comprised in one year] [Inserted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.].
