Section 7(2) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(2)(a)If the prescribed authority is not satisfied that the return filed is correct and complete he shall serve upon employer a notice required him to attend in person or through an authorised representative, and to produce accounts and papers in support of the return, on a date specified in the notice.(b)The prescribed authority shall on examination of, accounts and papers, assess the amount of tax payable by the employer.(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, the said authority shall, after such inquiry as he deems fit or otherwise, assess the tax due, to the best of his judgement.
