Assessment of employer

Tax199227 sections

Statutory text

(1) The executive authority, if satisfied that any return filed by any employer under sub-section
(3) of section 6 is correct and complete, shall accept the return.
(2) The amount of tax due from any employer shall be assessed separately for each year during which he was liable to pay tax : Provided that, the executive authority may, subject to such conditions as may be prescribed, assess the tax due from any employer during any part of half year : Provided further that, where a registered employer fails to file a return for any part of a year, the executive authority may, if he thinks fit, assess the tax due from such employer separately for different parts of such year.
(3) Where an employer has failed to register under sub-section
(1) of section 5 or has failed to file any return under sub-section
(1) of section 6 within the time or if the return filed by him appears to the executive authority to be incorrect or incomplete, the executive authority shall, after making such enquiry as he considers necessary, determine the tax due and assess the employer to the best of his judgment and issue a notice of demand for the tax so assessed : Provided that before assessing the tax due, the executive authority shall give the employer a reasonable opportunity of being heard.
(4) The amount of tax so assessed shall be paid by the employer within

Study data processing for this section.

PDF: pending for this language.