Section 7 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
7. Assessment of employers.
(1)If the prescribed authority is satisfied that the return filed by any employer is correct and complete, he shall accept the return.(2)(a)If the prescribed authority is not satisfied that the return filed is correct and complete he shall serve upon employer a notice required him to attend in person or through an authorised representative, and to produce accounts and papers in support of the return, on a date specified in the notice.(b)The prescribed authority shall on examination of, accounts and papers, assess the amount of tax payable by the employer.(c)If the employer fails to comply with the terms of the notice, or if in the opinion of the prescribed authority the accounts and papers are incorrect or incomplete or unreliable, the said authority shall, after such inquiry as he deems fit or otherwise, assess the tax due, to the best of his judgement.(3)If an employer [has without reasonable cause failed] [These words were substituted for the words 'has wilfully failed' by Gujarat 20 of 1978. Section 4, w.e.f. 1-4-78] to get himself registered or being registered has failed any return, the prescribed authority shall, after giving the employer a reasonable opportunity of being heard and after holding such inquiry as he deems fit, or otherwise pass an order assessing the amount of tax due, to the best of his judgement.(4)The amount of tax so assessed shall be paid within fifteen days of receipt of the notice demand from the prescribed authority.
