Submission of returns

Submission of returns

1. (1) Every operator shall furnish to the Taxation Officer such returns in such form and within such period as may be prescribed.
2. (2) Every return shall be accompanied by a receipt showing the full payment of the tax due on the basis of such return.
3. (3) If any operator fails to furnish any return or fails to pay the tax as required by sub-section (2), the Taxation Officer may, after giving the operator a reasonable opportunity of being heard, assess to the best of his judgment the amount of tax, if any, due from him.