Provided that before making such assessment, the proprietor shall be given an opportunity of being heard.

Assessment and cancellation of registration

1. (1) If the assessing authority is satisfied that the return furnished under sub-section
2. (1) of section 13 is complete and it has no reason to believe that it is incorrect, it shall assess the amount of tax due from the proprietor. (2)
   • (a) If the assessing authority is not satisfied that the return furnished under sub-section
3. (1) of section 13 is complete or it has reason to believe that it is incorrect and it considers it necessary to require the presence of the proprietor or the production of further evidence, it shall, within a period of three years from the date of furnishing of such return, serve on such proprietor a notice in such manner as may be prescribed, requiring him on a date and at a place specified therein either to attend and produce or cause to be produced all evidence on which such proprietor relies in support of his return or to produce such evidence as specified in the notice.
   • (b) On the date specified in the notice, or as soon as may be thereafter, the assessing authority shall, after considering all the evidence which may be produced, assess the amount of tax due from the proprietor.
   • (c) If the proprietor fails to comply with the terms of the notice issued to him under clause (a), the assessing authority at any time thereafter may, assess to the best of its judgment, the amount of tax due from him.
4. (3) If a proprietor liable to pay tax, fails to furnish a return in respect of any period within the period specified in sub-section
5. (1) of section 13, the assessing authority shall, within a period of three years after the expiry of such period, assess to the best of its judgment, the amount of tax, if any, due from him: Provided that the proprietor shall be afforded a reasonable opportunity of being heard by the assessing authority before such assessment is made.
6. (4) Any assessment made under this section shall be without prejudice to any penalty or interest that may be imposed under any other provisions of this Act.