(2)The returns submitted by the dealer along with tax due thereon shall be accepted as self-assessed:Provided that the assessing authority may select either at his discretion or as directed by the Commissioner, any dealer for detailed assessment for a year by scrutiny of accounts and may make best judgement assessment if so required, where-(a)a person fails to file a return as required under sub-section (1); or(b)the assessing authority is not satisfied with the correctness and completeness of a return filed by a person; or(c)the Commissioner has reasonable ground to believe that a person will become liable to pay tax under this Act but is unlikely to pay the amount due.
