Section 17(5) in Assam General Sales Tax Act, 1993
(5)If a dealer falls to furnish a return as required under section 16 or having furnished the return, falls to comply with all the terms of the notice issued under sub-section (3), the Assessing Officer may, to the best of his judgement assess the dealer and determine the tax payable by him on the basis of such assessment:Provided that before making assessment the Assessing Officer may allow the dealer such further time as he thinks fit to furnish the return or to comply with the terms of the notice issued under sub-section (3).
