Section 31(7) in The Punjab Value Added Tax Act, 2005
(7)Where a casual trader fails to apply for permission as required under sub-section (1) or fails to make a report as required under sub-sections (5) and (6), the designated officer shall assess to the best of his judgement, the amount of tax due and direct such person to pay the amount of tax within such time and in such manner, as may be prescribed:Provided that no amount of tax under this sub-section shall be assessed without affording an opportunity of being heard to the casual trader.
