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<h1>Assessment of unregistered persons permits best-judgment tax assessment within a fixed statutory period, subject to an opportunity to be heard.</h1> The proper officer may assess the tax liability of a person liable to register who failed to obtain registration or whose registration was cancelled but who remained liable to pay tax, to the best of his judgment, and issue an assessment order within a statutory period measured from the date for furnishing the annual return, provided the person is given an opportunity of being heard.
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