18. Assessment.-

(1) Subject to sub-section (2) of this section, the electricity duty payable by the licensee or person other than licensee, shall be assessed in the manner hereinafter provided, for the year or part thereof, during which he is liable to pay electricity duty. (2) Where,- (i) the Assessing Authority is not satisfied with the bonafides of the person for non-payment of electricity duty and the licensee or person required to furnish return under section 9 of this Act fails to furnish such return, or where return so furnished appears to the Assessing Authority to be incorrect or incomplete, or (ii) the person required to be registered under this Act fails to get himself registered under this Act, or (iii) the Commissioner has reason to believe that detailed scrutiny of the case is necessary, the Assessing Authority may, serve on licensee or person other than licensee who is liable to pay electricity duty, in such form and in such manner as may be prescribed, a notice requiring him to appear on a date and place specified therein, either to attend and produce or cause to be produced the books of account and all evidence on which the licensee or person other than licensee relies in support of his return or to produce such evidence as specified in the notice. (3) The Assessing Authority shall, after considering the representation and documents or evidence, if any, furnished by the licensee or person other than licensee to whom notice has been issued under sub-section (2), proceed to assess to the best of his judgment, the amount of electricity duty along with interest and penalty, if any, payable under this Act by such licensee or person other than licensee and issue an assessment order in this regard. (4) No order shall be passed under sub-section (3), after the expiry of two years, from the end of the year comprising the period or periods in respect of which the licensee or person other than licensee is liable to pay the electricity duty.