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of <h1>Tax officer may assess unpaid tax for unregistered or cancelled registrant within five years, after giving chance to be heard</h1> Where a person liable to register fails to obtain registration, or whose registration was cancelled but was nonetheless liable to pay tax, the proper officer may assess that person's tax liability to the best of the officer's judgment for the relevant tax periods and issue an assessment order within five years measured from the date specified for filing the annual return for the financial year to which the unpaid tax relates. No such assessment order may be passed without first giving the person an opportunity of being heard.
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