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(1) The executive authority, if satisfied that any return filed by any enlployer under sub-scction (3) of section 6 is correct ancl complete, shall accept the return. (2) The amount of tax due from any employer shall bc assesscd separately for each year cluring which he was lialle to pay tdx : Provided that, the executive authority may, subject to such conditiws as may be prescribed, assess the tas due filom any employer dvring any part of half year : Provicled further that, where a registered employer fails to file s return for any part of a. year, thc executive authority may, if he thinks fiw, assess the tax due from such employer sgarat~ly for different pa.fts of mr'h (3) Where an employer has failed to register under mb-qection (1)' of section 5 or has failed to file any return under mth.section (1) of section 6 within the time or if the return filed by him appears to the executive autho- rity to be incorrect or incomplete, the executive authoritv shaJl, after making wch cnquily as he condclers necessrtsy, detcmine the tax cli~e ancl assess tlle employer to the best of his judgment and issue a noticc of demand for the tax so assessed : Provided that before acl%.ssing the tax due, the executive authority shall give the employer ai reasonable opportunity of being heard. (4) The amount of tax so assemd shall be paid by the employer within