Section 61. Scrutiny of returns.-
(1) The proper officer may scrutinize the return and
related particulars furnished by the registered person to verify the
correctness of the return and inform him of the discrepancies noticed, if any,
in such manner as may be prescribed and seek his explanation thereto.
(2) In case the explanation is found acceptable, the
registered person shall be informed accordingly and no further action shall be
taken in this regard.
(3) In case no satisfactory explanation is furnished
within a period of thirty days of being informed by the proper officer or such
further period as may be permitted by him or where the registered person, after
accepting the discrepancies, fails to take the corrective measure in his return
for the month in which the discrepancy is accepted, the proper officer may
initiate appropriate action including those under section 65 or section 66 or
section 67, or proceed to determine the tax and other dues under section 73 or
section 74.
