Where a dealer, in the case of an assessment completed under sub-section (4) of section 8 satisfies the Commissioner, within one month from the date of service of a notice of demand as hereinafter provided, that he was prevented by sufficient cause from making the return required by section 7 or that he had not been served with the notice under sub-section (2) of section 8 or that he had not had a reasonable opportunity to comply, or was prevented by sufficient cause from complying with the terms of the notice, the Commissioner shall cancel the assessment and make a fresh assessment in accordance with the provisions of section 8.
Section 9: Cancellation of assessment.
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962Central Act · Act 55 of 1962
Where this provision sits
| Act | The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 |
|---|---|
| Section | 9 |
| Marginal note | Cancellation of assessment. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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