Section 14A(1)(b) in Andhra Pradesh General Sales Tax Act, 1957

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State of Andhra Pradesh - Subsection

Section 14A(1)(b) in Andhra Pradesh General Sales Tax Act, 1957

(b)If the assessing authority is satisfied that any return submitted under clause (a) is correct and complete, he shall assess the amount of tax payable by the dealer on the basis thereof, but if such return appears to him to be incorrect or incomplete, he shall after giving the dealer an opportunity of proving the correctness and completeness of the return submitted by him and after making such inquiry as he considers necessary and taking into account all relevant materials gathered by him, assess to the best of his judgment, the amount of tax due from the dealer. An assessment under this clause, shall be made only within a period of three years from the expiry of the period within which such return ought to have been submitted; and

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State of Andhra Pradesh - Subsection

Section 14A(1)(b) in Andhra Pradesh General Sales Tax Act, 1957