8. Assessment, rectification and review.
(1) The amount of tax due from an importer,-
(i) who is not a registered importer, shall be assessed by the concerned assessing authority, within one month from the date of detection of his liability to pay the tax; and
(ii) who is a registered importer, shall be assessed by the concerned assessing authority, within a period of three months, immediately succeeding the month for which return-cum-chalan is required to be furnished.
(2) (a) A notice may be issued by the assessing authority for the purpose of assessment of tax, interest or penalty in Form 5, rectification of mistake in Form 7 and review in Form 8.
(b) The assessment order as also the review order shall be in Form 9.
(3) Where the tax could not be assessed as per sub-rule (1), the assessment of unregistered importer shall be made may be by the assessing authority in whose jurisdiction the specified goods are found or detected to have been consumed, used or sold, within the period as per the provision of the maharashtra value added tax act.
(4) Notice for payment of tax, interest or penalty may be issued by the assessing authority in Form 10.
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