Section 27(1) in The Rajasthan Sales Tax Act, 1994
(1)Where a dealer fails to deposit tax as required to be deposited under Section 25 or fails to submit a return as per provisions of Section 26 for any prescribed period within the prescribed time, the assessing authority, without prejudice to the penal provisions in the Act shad, after making such enquiry as it may consider necessary and after giving the dealer a reasonable opportunity of being heard, assess the tax for that period to the best of its judgement.
