Determination of specific questions

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..... - (a) the Commissioner has commenced the audit of the person pursuant to section 58 of this Act; or (b) the Commissioner has issued an assessment for the tax period in which the transaction that is the subject of the determinable question occurred. Explanation : For the purposes of this sub-section, the Commissioner shall be deemed to have commenced the audit of a person under section 58 of this Act when the Commissioner serves a notice to this effect. (4) For the purposes of this section, the following shall be determinable questions:- (a) whether any person, society, club or association or any firm or any branch or department of any firm is or would be a dealer; (b) .....

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..... ation of any sale or purchase; (q) the application of a composition scheme in the circumstances of the dealer; or (r) the tax period of a dealer. (5) The Commissioner shall make the determination within such period as may be prescribed. (6) Where - (a) the Commissioner fails to make a determination under this section within the time prescribed under sub-section (5) of this section; (b) the person thereafter implements the transaction which is the subject of the application and in the manner described in the application; and (c) the person has, in the application for the determination of the determinable question, indicated the answer to the determinable qu .....

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..... tion based on the determination issued to him under this section and in the manner described in the application; no assessment may be raised by the Commissioner against that person which is inconsistent with the determination and no penalty may be imposed on the person if the determination is later held incorrect. (10) The Commissioner may, by notice served on the person, withdraw or qualify a determination issued under this section but such withdrawal or qualification shall not affect the entitlement of any person to rely on the determination with respect to any transaction or action which he has commenced or which he has completed prior to the withdrawal or qualification. - - statute, statutory provisions legislation, law, en .....

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