Amendment status not verified — confirm the current text below against the official source.
These words were substituted for the words "five rupees" by Guj. 10 of 2008, s.6. 1976: Presi. 11] The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. 5 (c) If the employer fails to comply with the terms of the notice, or if in the opinion of the prescribed authority the accounts and papers are incorrect or incomplete or unreliable, the said authority shall, after such inquiry as he deems fit or otherwise, assess the tax due, to the best of his judgment. (3) If an employer 1[has without reasonable cause failed] to get himself registered or being registered has failed to file any return, the prescribed authority shall, after giving the employer a reasonable opportunity of being heard and after holding such inquiry as he deems fit, or otherwise pass an order assessing the amount of tax due, to the best of his judgment. (4) The amount of tax so assessed shall be paid within fifteen days of receipt of the notice of demand from the prescribed authority. 2[7A. (1) If a person liable to obtain a certificate of enrolment under sub-section (2) of section 5 has failed to get himself enrolled or, being enrolled, has failed, to make payment of the whole or any part of the amount of tax as required by or under this Act, the prescribed authority shall, after giving such person a reasonable opportunity of being heard, and after holding such enquiry as he deems fit, or otherwise, determine the amount of tax due from him, and if such amount can not be determined properly on the basis of the available material, determine the same to the best of his judgment. Assessment of other persons. (2) The amount of tax due as so determined shall be paid within fifteen days of receipt of the notice of demand from the prescribed authority.]