Section 22(4) in Tamil Nadu Value Added Tax Act, 2006
(4)[ If no return is submitted by the dealer for any period of the year or if the return filed is in complete or incorrect, or if not accompanied with any of the documents prescribed or proof of payments of tax, the assessing authority shall, after making such enquiries as it may consider necessary, assess the dealer to the best of its judgment, subject to such conditions as may be prescribed, after the completion of that year:] [Substituted by Section 4 (3) of the Fifth Amendment Act, 23 of 2012, effective from the date to be notified and notified by the GO.No.82 has 19th June 2012]Provided that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard.
