92. Supervised supply, observation and surveillance.—

(1) Where a taxpayer does not comply with the provisions of this Act with an intention of evading payment of supplementary duty, an Officer of VAT may, under orders from the Commissioner observe, and keep surveillance on, any supervised supply, in a prescribed manner, at any place relating to his economic activities subject to supplementary duty to determine the actual tax liability of such taxpayer.

(2) Such officer of VAT shall, specifying all information necessary to determine the tax liability of such taxpayer, submit a report to the Commissioner.

(3) The Commissioner may, after giving the taxpayer an opportunity of being heard, determine the actual tax liability of such taxpayer on the basis of the report submitted under sub-section (2) and any other information gathered under this Act or the rules made thereunder.