Section 9(2) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(2)If the assessing authority has reasons to believe that the whole or any part of the turnover of an assessee has escaped assessment of tax or has been under-assessed or has been assessed at a rate lower than the rate at which it is assessable under this Act or any deduction or exemption has been wrongly allowed in respect thereof, the assessing authority may, notwithstanding the fact that whole or part of such escaped turnover or value of taxable goods was already before the said authority at the time of original assessment or re-assessment, subject to the provisions of sub-section (4), at any time within a period of three years from the date of framing of the assessment, or re-assessment made before, proceed to assess or re-assess to the best of its judgment the tax payable by the assessee in respect of such turnover, after giving him a reasonable opportunity of being heard and after making such enquiry as it may consider necessary.
