Assessment of tax

(1) The amount of tax due from an employer or person under this Act shall be assessed separately for each year : Provided that where such employer or person fails to furnish return by the prescribed date or knowingly furnishes incomplete or incorrect return for any period of any year, he may be assessed to tax for such period. (2) If the Profession Tax Assessing Authority is satisfied that the return filed by an employer or person is correct and complete, it shall by order in writing assess the employer or person and determine the tax payable by him on the basis of such return. (3) (a) If the Profession Tax Assessing Authority is not satisfied that the return filed by an employer or person is correct and complete, it shall serve upon the employer or person a notice in the prescribed Form requiring him on a date specified in the notice to attend in person or through an authorised representative and to produce accounts and papers in support of the return. (b) The Profession Tax Assessing Authority shall, on the date specified in the notice or as soon as may be afterwards, on examination of accounts and papers, assess the amount of tax payable by the employer or person. (c) If the employer or person fails to comply with the terms of the notice or if in the opinion of the Profession Tax Assessing Authority the accounts and papers are incorrect or incomplete or unreliable, the said authority shall, after such enquiry as it deems fit, or otherwise assess the tax due to the best of its judgement. (4) If an employer or person has failed to get himself registered or being registered has failed to file return, the Profession Tax Assessing Authority shall, after giving the employer or person a reasonable opportunity of being heard and after holding such enquiry as it deems fit or otherwise, pass an order assessing the amount of tax to the best of its judgement.