Rule 11

1(Where any dealer 5[liable to get himself registered under Section 12 of the Act] fails to submit before the date prescribed in that behalf, a return as required , by 6[rule 9], or produces the accounts, registers and other documents after inspection or submits a return subsequent to the date of inspection; or if the return submitted by him appears to the assessing authority to be incorrect or incomplete,the assessing authority shall after following the procedure prescribed in rule 12 determine the turnover of the dealer to the best of his judgment, and fix provisionally the annual tax or taxes 2(....)payable at the rate or rates specified in 3(Sections 5, 5-B, 5-C, 5-E, 5-F, 5-G, 6, 6-A, 6-A) or notified under Section 9(1): 4(Provided that where the returns submitted by a dealer include the turnover or any of the particulars thereof which would not have been disclosed but for an inspection of accounts, registers or other documents, of the dealer made by an officer under the Act before the submission of such returns, the assessing authority may, after giving an opportunity to the dealer for making a representative in this behalf treat such returns to be incorrect or incomplete returns and proceed to take action on that basis.) 1. Subs. by G.O.Ms.No. 626 Rev.dt.1.7.1969 w.e.f.1.7.1968. 2. The words "and the surcharge" ins. by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995. 3. Subs. by G.O.Ms.No.1445, Rev.dt.5.11.1986. Subs.for the expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B,6-C" by G.O.Ms.No.244 Rev.dt.17.5.1995. 4. Added by G.O.Ms.No.626 Rev.dt.1.7.1969 w.e.f.1.7.1968 5. Subs. for the words "liable to pay tax under the Act" by G.O.Ms.No.1445 Rev.dt.5.11.1986 and the words or Section 12-A omitted by G.O.Ms.No.868,Rev.dt.29.8.1989. 6. Subs. for the words "rule 8 or 9" by G.O.Ms.No.244 Rev.dt.17.5.1995.