Assessment of employers

(1) If the prescribed authority is satisfied that the return or revised return filed by any employer is correct and complete, he shall accept the return. (2) (a) If the prescribed authority is not satisfied that the return or revised return filed is correct and complete he shall serve upon employer a notice requiring him to attend in person or through an authorized representative, and to produce accounts and papers in support of the return, on a date specified in the notice. (b) The prescribed authority shall, on examination of the accounts and papers, assess the amount of tax payable by the employer. (c) If the employer fails to comply with the terms of the notice, or if, in the opinion of the prescribed authority, the accounts and papers are incorrect or incomplete or unreliable, such authority shall, after such inquiry, as it deems fit or otherwise, assess the tax to the best of its judgment. (3) If an employer fails to get himself registered or being registered fails to file any return, the prescribed authority shall, after giving the employer a reasonable opportunity of being heard and after holding such inquiry as it deems fit or otherwise, pass an order assessing the amount of tax due, to the best of its judgement. (4) The amount of tax so assessed shall be paid within thirty days of receipt of the notice of demand issued by the prescribed authority in the prescribed form and manner.