Section 10(4) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(4)If a dealer having furnished the return as required under Section 8 fails to comply with the terms of a notice issued under Sub-section (2), the Commissioner shall, by an order in writing, assess the dealer to the best of his judgement and determine the tax payable by him on the basis of such assessment :Provided that before making assessment, the Commissioner may, allow the dealer such further time as he thinks fit to comply with the terms of the notice issued under Sub-section (2).
