Amendment status not verified — confirm the current text below against the official source.
In the following cases, that is to say,- (a) where no returns have been submitted by the operator in respect of any taxable vehicle for any month or portion thereof, or (b) where the returns submitted by the operator in respect of any taxable vehicle for any month or portion thereof, appear to the prescribed officer to be incorrect or incomplete; the prescribed Officer shall, after giving the operator a reasonable opportunity, in case (a) of making his representation, if any, and in case (b) of establishing the correctness and completeness of the returns submitted by him, determine the sum payable to the Government by the operator by way of tax during such month or portion thereof: Provided that the sum so determined shall not exceed the maximum tax which would have been payable to the Government if the vehicle had carried its full complement of passengers, luggage and goods or of goods only, as the case may be during such month or portion thereof.