Download Assam Vat Form-22

Download Assam Vat FORM-22: Notice under Section 38 of the Assam Value Added Tax Act, 2003

As per Assam Vat rule 24

For the purpose of sub section (1) of section 38, the notice to be served by the Prescribed Authority on the dealer shall be in Form-22.

If the Prescribed Authority, upon information which has come into his possession, is satisfied that any dealer who has been liable to pay tax under this Act, in respect of any period, has failed to get himself registered, the Prescribed Authority 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 periods and in making such assessment shall give the dealer a reasonable opportunity of being heard.

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