Section 32(3) in The Gujarat Value Added Tax Act, 2003
(3)Where a registered dealer has not furnished the return in respect of any tax period within the prescribed time, the Commissioner shall, notwithstanding anything contained in section 34, proceed to assess the dealer provisionally for the period for such default. Such provisional assessment shall be made on the basis of past returns or past records or on the basis of information received by the Commissioner and the Commissioner shall direct the dealer to pay the amount of tax assessed in such manner and by such date as may be prescribed.
