Download Assam vat FORM-21: Notice under Section 37 of the Assam Value Added Tax Act, 2003
As per Assam Vat rule 23
The notice required to be served on the dealer as required under sub-section (1) of section 37 shall be in Form-21.
(1) If any dealer,—
(a) has not furnished annual return in respect of any period by the prescribed date; or
(b) has knowingly furnished incomplete or incorrect annual return or statement for any period; or
(c) has failed to comply with the terms of any notice under sub-section (1) or sub-section (3) of section 36; or
(d) has not maintained any accounts or has failed to maintain accounts in accordance with the provisions of this Act or has not regularly employed any method of accounting or the method employed is such that in the opinion of the Prescribed Authority assessment cannot properly be made on the basis thereof,the Prescribed Authority shall, after issue of a notice to the dealer in the prescribed form and in the prescribed manner, so as to give him a reasonable opportunity of being heard, assess him to the best of his judgment.