Section 7(2)(c) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(c)If the employer fails to comply with the terms of the notice, or if in the opinion of the prescribed authority the accounts and papers are incorrect or incomplete or unreliable such authority shall, after such inquiry as it deems fit or otherwise, assess the tax to the best of its judgement.