Section 9(4) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(4)If an employer has failed to get himself registered or being registered has failed to file 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.
