Section 7(3) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(3)[ If an employer has failed to get himself registered or being registered, has failed to file any return or a person has failed to get himself enrolled under section 5, the assessing authority shall, after giving the employer or the person as the case may be a reasonable opportunity of making representation and after holding such enquiry as it deems fit, or otherwise, pass an order assessing the amount of tax due to the best of its judgement.] [Substituted by Act 18 of 1994 w.e.f. 1.4.1994]
