Assessment of tax

(1) If no return is furnished by the dealer as required by section 27, or if the return furnished appears to be incorrect or incomplete, the prescribed authority shall proceed to assess the tax due to the best of its judgment. The provisions of sub-sections (1), (2), (3), (4), (5), (6), (7), (8) and (9) of section 27 shall apply for the assessment of tax liability under this section. (1) If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by notification in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act as appeared to it, to be necessary or expedient for removing the difficulty. (2) No order under sub-section (1) shall be made after the expiration of a period of three years from the commencement of this Act. (1) The prescribed authority may, either before or after the institution of proceedings of any offence punishable under Section 27 or under any rules made under this Act, accept from any person charged with such offence by way of composition of the offence charged under sub-Sections (1), (2), (3), (4), (5), (6), (7), (8) and (9) of Section 27 not exceeding double the amount of tax or rupees twenty five thousand, whichever is lower, which would have been payable on the amount of tax to which the offence relates. (2) On payment of such sum as may be determined by the Commissioner under sub-Section (1), no further proceedings shall be taken against the accused person in respect of the same offence and any proceeding, if already taken, shall stand abated.