Section 8(4) in Kerala Tax on Paper Lotteries Act, 2005
(4)if no return is submitted by the promoter under sub-section (1) before the period prescribed or if the Assistant Commissioner is satisfied that the return submitted to him is incorrect or incomplete, he shall assess the promoter to the best of his judgment recording the reasons for such assessment:Provided that before taking action under this sub-section the promoter shall be given reasonable opportunity of being heard.
