Section 33(3) in The Gujarat Value Added Tax Act, 2003
(3)[ Where,-(a)a dealer has furnished all the returns, revised returns, if any, and annual returns by the date prescribed therefore and paid the amount of tax due according to such returns, and(b)the Commissioner is satisfied that the returns or, as the case may be, revised returns and annual returns furnished by such dealer arc correct and complete, and(c)a notice for audit assessment under sub-section (2) of section 34 has not been served on such dealer within such period as may be prescribed,Such dealer shall be deemed to have been assessed for that year.Provided that the Commissioner of his own motion within a period of three years from the end of the year in respect of which or part of which the tax is assessable, may call for and examine the record of such dealer who has been deemed to have been assessed and after serving notice and giving the dealer an opportunity of being heard, pass such order thereon in accordance with the provisions of section 34, as the commissioner may thinks just and proper.] [Sub-section (3) was substituted by Gujarat Act, 6 of 2006, Section 18]
