BVAT Act 33Chapter VI · Returns, Assessment, Re-assessment and Payment of Tax
Section 33 · Assessment of tax based on audit objections
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Where an objection has been made by the
Comptroller and Auditor-General of India in respect of an assessment or re-assessment made or scrutiny of
any return filed under this Act, the prescribed authority shall proceed to re-assess the dealer with respect to
whose assessment or re-assessment or scrutiny, as the case may be, the objection has been made in the
manner prescribed:
Provided that no order under this section shall be passed without giving the dealer an opportunity of being heard.
Provided that no order under this section shall be passed without giving the dealer an opportunity of being heard.
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