(3)If no return is made as required under Sub-rule (1) or if the Executive Officer is satisfied that any return so made is incorrect or incomplete, he shall assign to the company or person the class in the scale appropriate to the half-yearly income of such company or person as estimated by him.(4} The Executive Officer may when classifying any company or person under Sub-rule (3) do so general considerations with reference to the nature and reputed value of the business transacted, the size and rental of residential and business premises, the quantity and number of articles dealt with, the number of persons, employed and the income-tax paid to Government.
