Section 8(4) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
(4)If a dealer fails to make a return as required by section 7 or having made the return fails to comply with any of the terms of the notice under sub-section (2), the Commissioner shall, by order in writing assess to the best of his judgment the tax payable by the dealer: Provided that before making assessment the Commissioner may allow the dealer such further time as he thinks fit to make the return or comply with the terms of the notice issued under sub-section (2).
