https://www.taxtmi.com/acts?id=23208 Where a person liable to registration fails to register, the proper officer may assess that person's tax liability to the best of his judgment for the relevant tax periods and issue an assessment order within a period measured from the annual return due date for the year in which tax was unpaid; such an assessment cannot be made without a notice to show cause and a reasonable opportunity to be heard. en-us Mon, 28 Nov 2016 11:36:15 +0530 Mon, 28 Nov 2016 17:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23208 Where a person liable to registration fails to register, the proper officer may assess that person's tax liability to the best of his judgment for the relevant tax periods and issue an assessment order within a period measured from the annual return due date for the year in which tax was unpaid; such an assessment cannot be made without a notice to show cause and a reasonable opportunity to be heard. Act-Rules Bills Mon, 28 Nov 2016 11:36:15 +0530 https://www.taxtmi.com/acts?id=23208