Scrutiny of returns: discrepancies can prompt officer action including assessment or enforcement if not adequately explained.

The proper officer may scrutinize a registered person's return to verify correctness, notify discrepancies and seek an explanation; if explanation is accepted, no further action follows; if unsatisfactory or not furnished within the permitted period, or if accepted discrepancies are not corrected in the subsequent return, the proper officer may initiate enforcement or assessment proceedings or determine tax and other dues.

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