Amendment status not verified — confirm the current text below against the official source.
Notwithstonding onything to the controry contoined in section 73 or section 74,where o toxoble person foils to obtoin registrotion even drough lioble to do so or whose registrotion hos been concelled under sub-section (2) of section 29 but who wos lioble to poy tox, the proper of{icer moy proceed to ossess the tox liobility ol such toxoble person to the best of his judgement for the relevont tox periods ond issue on ossessment order within o period offive yeors from the dote specified under section 44 for furnishing of the onnuol return tor the finonciol yeor to which the tox not poid relotes: Provided thot no such ossessment order sholl be possed withoutgiving the person on opportunity of being heord.