Assessment of unregistered persons: tax may be best-judgment assessed within the statutory time limit, subject to opportunity to be heard.

Section 63 allows the proper officer to assess tax, to the best of his judgment, where a person failed to obtain registration or had registration cancelled but remained liable to tax, and to issue an assessment order within the time frame linked to the annual return for the relevant financial year, provided the person is given an opportunity of being heard.

---

---

---