Section 8 in The U.P. Advertisements Tax Act, 1981
8. Best judgment assessment.
(1)Where the Commissioner is satisfied that the proprietor -(a)has fraudulently evaded or attempted to evade, in any form whatsoever, the payment of lax due under this Act; or .(b)has failed to prepare or to submit true and full returns within the time prescribed thereof;he shall after giving the proprietor a reasonable opportunity of being heard, assess to the best of his judgment the amount of tax due from the proprietor, and may also impose a penalty not exceeding five hundred rupees or double the amount of tax due, whichever is greater.(2)Any person aggrieved by an order under sub-section (1) may, within thirty days from the date of service of such order, prefer an appeal to the State Government is such manner as may be prescribed, and the order of the appellate authority on such appeal shall be final.
