Section 7(3) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(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.
