Section 23 in Andhra Pradesh Tax on Professions, Trades, Callings and Employment Rules, 1987
23. Action for default by an enrolled person.
- If a person, liable to pay tax has wilfully failed to get himself enrolled, then without prejudice to the action that my be taken against him under sub-section (5) of Section 6, the assessing authority shall after giving that person a reasonable opportunity of being heard and after such enquiry, as may be deemed fit, or otherwise, assess the tax due to the best of its judgment and serve on him a notice of demand in Form XIV to pay the tax within fifteen days of receipt of the notice. Notice of hearing in such a case shall be issued by the assessing authority in Form XIII. The notice under sub-section (6) of Section 6 in respect of persons liable for enrolment shall also be in Form XIII.
