82D. Spot assessment.-

¹[82D.  Spot  assessment.-  Notwithstanding  anything  contained  in  this Ordinance, where an assessee, not being a company, who has not previously been assessed under this Ordinance, carrying on any business or profession in any shopping centre or commercial market or having a small establishment, the Deputy Commissioner of Taxes may fix the tax payable by him in such manner  and  at  such  rate  as  may  be  prescribed  and  the  receipt  obtained  for payment  of  such  tax  shall  be  deemed  to  be  an  order  of  assessment  under section 82.]

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¹Ins. by F.A. 1999

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