Section 23(3)(a) in Delhi Sales Tax Act, 1975

[Cites 0, Cited by 0] [Section 23(3)] [Section 23] [Entire Act]

NCT Delhi - Subsection

Section 23(3)(a) in Delhi Sales Tax Act, 1975

(a)If the Commissioner is not satisfied that the returns furnished in respect of any period are correct and complete and he thinks it necessary to require the presence of the dealer or the production of further evidence, he shall serve on such dealer in the prescribed manner a notice requiring him on a date and at a place specified therein either to attend and produce or cause to be produced all evidence on which such dealer relies in support of his returns, or to produce such evidence as is specified in the notice.

Legal Document View

Unlock Advanced Research with PRISMAI

NCT Delhi - Subsection

Section 23(3)(a) in Delhi Sales Tax Act, 1975