10. The following amendments shall be made in the Business Turnover Tax Ordinance, 1982 (XVII of 1982), namely:- (1) in section 6,- (a) for sub-section (2), the following shall be substituted, namely: “(2) The payment of turnover tax shall be accompanied by a return in such form and manner as may be prescribed.”; (b) in sub-section (3), after the word “extend” at the end, the words “taka five thousand” shall be inserted; (2) in section 7,- (a) for sub-section (1), the following shall be substituted, namely: “(1) (a) If the trader opts for self-assessment, the return shall contain particulars of calculation of tax along with the declaration by the trader to the effect that the tax paid represents correct turnover. (b) In the case of traders who have paid tax and submitted the self-assessment return and the return so furnished is complete, the Collector shall, by an order, make an assessment on the basis thereof. (c) If the trader does not opt for self-assessment under clause (a), he shall be required to file a return in the form prescribed under section 6. (d) In case of a trader who has paid the tax and furnished the return as required under this Ordinance, the Collector shall- (i) if he is satisfied that the return is correct and complete, by an order make an assessment on the basis thereof and determine the tax payable; and (ii) if he is not so satisfied, after making or causing to be made such enquiry and such examination of books of accounts and other documents (which may be called for, if necessary), make an assessment and determine the tax payable; and if the tax so determined is greater or less than the tax paid, the difference shall be added to or adjusted with the tax payable by the trader concerned in respect of the next quarter.”; (b) in sub-section (2), in the governing clause, for the words “trader who have not paid the tax or have” the words “a trader who has not paid the tax or has” shall be substituted; (3) in section 14, in sub-section (1),- (a) after the word “knowingly” the words “furnishes incorrect return or” shall be inserted; (b) after the words “Taka five thousand” the words and comma “or twice the amount of tax payable, whichever is higher” shall be inserted.