Assessment of non-filers: officer may make best-judgment tax assessments; timely return filing withdraws order but interest continues.

Where a registered person fails to file the prescribed return after notice, the proper officer may assess tax liability to the best of his judgement using relevant material and issue an assessment order within the statutory limitation period measured from the annual return due date; if the person files a valid return within the short period after service of that assessment, the assessment is deemed withdrawn, while interest and late fee liabilities continue.

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