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    <description>Assessment of unregistered persons permits the proper officer to assess, to the best of his judgement, tax liability where a person liable to register fails to obtain registration or has had registration cancelled but remains liable to tax; no assessment order shall be passed without giving the person an opportunity of being heard, and the order must be issued within a period measured from the date specified for furnishing the annual return for the relevant financial year.</description>
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      <description>Assessment of unregistered persons permits the proper officer to assess, to the best of his judgement, tax liability where a person liable to register fails to obtain registration or has had registration cancelled but remains liable to tax; no assessment order shall be passed without giving the person an opportunity of being heard, and the order must be issued within a period measured from the date specified for furnishing the annual return for the relevant financial year.</description>
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