Unregistered taxable person assessment allows best-judgment tax determination with prior hearing and five-year time limit.

Assessment of tax liability may be made on a taxable person who failed to obtain registration despite being liable to do so, or whose registration was cancelled but who remained liable to pay tax. The proper officer may assess the liability to the best of judgment for the relevant tax periods and issue an assessment order within five years from the date specified for furnishing the annual return. No order may be passed without giving the person an opportunity of being heard.

---

---

---