Section 124G(2) in Tamil Nadu District Municipalities Act, 1920
(2)Where an employer has failed to file any return under sub-section (1) of section 124-F 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 Judgement and issue a notice of demand for the lax so assessed:Provided that before assessing the tax due, the executive authority shall give the employer a reasonable opportunity of being heard.
