Section 8 in The Gujarat Mineral Rights Tax Act, 1985
8. Taxation Officer to assess tax when return not made.
- Where any holder fails to submits a return under Section 5 in respect of any month or fails to comply with the terms of any notice issued under sub-section (2) or sub-section (3) of Section 7, the Taxation Officer shall assess the amount of tax payable by the holder for the month to the best of his judgement.
