Assessment

(1) If no return in respect of any period is submitted by the Board/Corporation, licensee or the person required to submit return under section 6 or if the return submitted by such Board/Corporation, Licensee or Person appears to the inspecting officers to be incorrect or incomplete, such authority shall, after giving such Board/Corporation, Licensee or Person, as the case may be, a reasonable opportunity of being heard, proceed to assess to the best of his judgement the amount of electricity duty payable under this Act by such Board/Corporation, Licensee or Person. (2) No assessment under this section shall be made after the expiry of five years from the end of the return periods to which the assessment relates.