What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration? https://www.taxtmi.com/acts?id=22429 The proper officer may assess outstanding tax and pass an order to his best judgment for the relevant tax periods, provided the order is passed within five years from the due date of filing the annual return for the financial year to which the non-payment of tax relates. en-us Thu, 22 Sep 2016 17:38:25 +0530 Thu, 22 Sep 2016 17:38:25 +0530 TaxTMI RSS Generator What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration? https://www.taxtmi.com/acts?id=22429 The proper officer may assess outstanding tax and pass an order to his best judgment for the relevant tax periods, provided the order is passed within five years from the due date of filing the annual return for the financial year to which the non-payment of tax relates. Act-Rules Bills Thu, 22 Sep 2016 17:38:25 +0530 https://www.taxtmi.com/acts?id=22429