Assessment of unregistered taxpayers: officer may assess tax liability to best judgment within prescribed time, subject to hearing.

Where a taxable person fails to obtain registration despite liability or has had registration cancelled but remains liable to pay tax, the proper officer may assess the tax liability to the best of his judgment for the relevant tax periods and issue an assessment order within the time linked to the annual return for the financial year to which the unpaid tax relates, provided the person is given an opportunity of being heard.

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