“6A.(1) Assessment.— If no return in respect of any period is submitted by the Board, licensee or the person required to submit return under section 6 or if the return submitted by such Board, licensee or person appears to the inspecting officer to be incorrect or incomplete, such authority shall, after giving such Board, licensee or person, as the case may be, a reasonable opportunity of being heard, proceed to assess to the best of his judgment the amount of electricity duty payable under this Act by such Board, licensee or person.
2242 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 7, 2010 ir Substitution of section 7
(2) No assessment under this section shall be made after the expiry of eight years.
Explanation:- For the purpose of this section, “year” means the year commencing on the first day of April and ending on the last day of March .”