Section 6(3) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(3)If a proprietor liable to pay tax under this Act fails to furnish a return in respect of any period within the period specified in sub-section (1) of section 5, the Collector shall, after giving the proprietor a reasonable opportunity of being heard, assess to the best of this judgement, the amount of tax if any, due from him.
