Assessment of unregistered persons allows best judgement tax assessment where registration was required, subject to hearing and time limits.

The provision authorizes the proper officer to make a best-judgement assessment of tax where a person failed to obtain or had cancelled registration but remained liable to tax, and to issue an assessment order, provided the person is given an opportunity of being heard; the order must be issued within the limitation period measured from the statutory date for filing the annual return for the financial year to which the unpaid tax relates.

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