Section 7(4) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(4)If an employer fails to get himself registered or being registered fails to file any return, the prescribed authority shall, after giving the employer a reasonable opportunity of being heard and after holding such inquiry as it deems fit or otherwise, pass an order assessing the amount of tax due to the best of its judgement.
