| Rule 36 |
| Where the 1( tax *( ...) as determined by the initial assessing authority appears to
the appellate authority under Section19 or the revisional authority
under Section 20) to be less than the correct amount of the 3( tax *( ...) payable by the dealer, the appellate or revising authority
shall, before passing orders, determine the correct amount of 1(
tax *( ...) payable by the dealer after issuing a notice to the dealer
and after making such enquiry as such appellate or revising authority
considers necessary. 1. Subs. by G.O.Ms.No.473, Rev.dt.18.3.1981 * The words "and surcharge" were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f1.4.1995. 2. Subs. by G.O.Ms.No. 1441 Rev.dt.21.7.1959 |