Assessment of non-filers permits best-judgment tax assessment; valid return shortly after withdraws it but interest and late fees remain.

The proper officer may assess a registered person who fails to furnish returns after service of notice, determining tax liability to the best of his judgement from available material and issuing an assessment order within five years from the date specified for furnishing the annual return; if a valid return is filed within thirty days of the assessment order, the assessment is deemed withdrawn but interest and late fee liabilities continue.

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