Section 27(1)(b) in Tamil Nadu Value Added Tax Act, 2006

[Cites 0, Cited by 25] [Section 27(1)] [Section 27] [Entire Act]

State of Tamilnadu - Subsection

Section 27(1)(b) in Tamil Nadu Value Added Tax Act, 2006

(b)Where, for any reason, the whole or any part of the turnover of business of a dealer has been assessed at a rate lower than the rate at which it is assessable, the assessing authority may, at any time within a period of [six years from the date of assessesment] [These words were substituted by Section 6 of the aforesaid Fifth Amendment Act, 23 of 2012 for the words 'five years from the date of order of assessment by the assessing authority'], reassess the tax due after making such enquiry as it may consider necessary.

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State of Tamilnadu - Subsection

Section 27(1)(b) in Tamil Nadu Value Added Tax Act, 2006