Section 55(1) in Meghalaya Value Added Tax Act, 2003
(1)Where:-(a)A registered dealer has failed to furnish any return under sub-section (1) of section 35 in respect of any period; or(b)A registered dealer is selected for audit assessment by the Commissioner on the basis or of any criteria or on random basis; or(c)The Commissioner is not satisfied with the correctness of any return filed under section 35; or confides of any claim of exemption, deduction, concession, input the creditor genuineness of any declaration, evidence furnished by a registered dealer in support thereof; or(d)The Commissioner has reasons to believe that detailed scrutiny of the case is necessary, the Commissioner may notwithstanding the fact that the dealer may already have been assessed under section 54, serve on such dealer in the prescribed manner a notice requiring him to appear on a date and place specifies therein, which may be in the business premises or at a place specified in the notice, to either attend and procedure or cause to be produced the books of account and all evidence on which the dealer relies in support of his return including tax invoice, if any, or to produce to such evidence, specified in the notice.
