Section 17(4) in Assam General Sales Tax Act, 1993
(4)On the day specified in the notice issued under sub-section (3) or as soon after-wards as may be, after considering such evidence as the assessee may produce and such other evidence on specified points as the Assessing Officer may, in the course of the hearing require and after taking into account all relevant material which he has gathered, make an assessment or, in a case where an assessment has been made under sub-section (2) a fresh assessment of the tax payable by the dealer.
