Section 8(4) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(4)If any person fails to make a return as required by S. 7 or having made the return fails to comply with the terms of the notice issued under sub-section (2), the assessing authority shall, by an order in writing, assess to the best of his judgment the person and determine the tax payable by him :Provided that before making assessment, the assessing authority may allow the person such further time as he thinks fit to make the return or comply with the terms of notice issued under sub-section (2).
