Such dealer shall be deemed to have been assessed on the basis of returns so filed and no separate order shall be required to be passed except the cases pertaining to section 21.

Scrutiny of Returns and Assessment Scrutiny of Returns and Assessment.-

1. (1) The Assessing Authority may scrutinize the return and related particulars furnished by the registered dealer to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto.
2. (2) In case the explanation is found acceptable, the registered dealer shall be informed accordingly and no further action shall be taken in this regard.
3. (3) In case no satisfactory explanation is furnished within a period of thirty days of being informed by the Assessing Authority or such further period as may be permitted by him or where the registered dealer, after accepting the discrepancies, fails to take the corrective measure in his return in which the discrepancy is accepted, the Assessing Authority or the officer authorized by the Commissioner, after giving an opportunity of being heard to the dealer and after conducting such enquiry as he may consider necessary, shall assess the dealer to the best of his judgment on the basis of the material available on record.
4. (4) Where a dealer fails to get himself registered under this Act or fails to furnish the returns under section 17 and section 18 or fails to deposit the tax in accordance with the notified tax period, even after the service of a notice, the Assessing Authority may proceed to assess the tax liability of such person to the best of his judgment in such time and manner as may be prescribed.
5. (5) No assessment order under this section shall be passed after the expiry of three years from the end of the relevant year.