If upon information which has come into his possession, the Commissioner is satisfied that any dealer, who has been liable to pay under this Act in respect of any period but has failed to get himself registered or has not been registered the Commissioner shall proceed in such manner as may be prescribed to assess to the best of his judgement the amount of tax due from the dealer in respect of such period and all subsequent period and, in making such assessment shall give the dealer reasonable opportunity of being heard.
Section 46: Assessment of tax payable by dealer other than registered dealers
The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdfState Act of Meghalaya · Act 2 of 2005
Where this provision sits
| Act | The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf |
|---|---|
| Section | 46 |
| Marginal note | Assessment of tax payable by dealer other than registered dealers |
| Jurisdiction | State of Meghalaya |
| Status | In force as published by the source |
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