State Act
7
Section 7. Fares escaping assessment.
The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
Act no. 67 of 19581958In forceGujarat (State Act)
7. If, for any reason, the whole or any portion of the tax leviable under this Act for any month has escaped assessment, the Tax Officer may, at any time within, but not beyond one year from the expiry of that month, assess the tax which has escaped assessment, after issuing a notice to the operator and making such inquiry as the officer may consider necessary.