Section 10 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
10. Taxation officer to assess tax when return not made :-
Where any operator fail to submit a return under section 6 in respect of any month or falls to comply with the terms of any notice issued under sub-section (2) or sub-section (3) of section 9, the Taxation Officer shall assess the amount of the tax payable by the operator for the month to the best of his judgement.
