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[Cites 0, Cited by 0] [Section 11(2)] [Section 11] [Entire Act]

State of West Bengal - Subsection

Section 11(2)(d) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012

(d)the Commissioner is satisfied that an assessment is required to be made for any other purpose under this Act, the Commissioner shall assess the registered dealer, either for the return period or for the year containing that return period, upon giving reasonable opportunity of hearing and in such manner as may be prescribed, to the best of his judgement to ascertain the amount of tax payable under this Act, recording the reasons for such assessment.