Section 114(2) in Rajasthan Municipalities Act, 2009
(2)If such owner or occupier fails or refuses to comply with the requisition within the period specified therein, then without prejudice to any other action that may be taken against him under any other provision of this Act, the Assessor shall, after making such inquiry as he considers necessary, assess the tax payable on such building or land or both to the best of his judgment.
