Section 21(5) in The Chhattisgarh Value Added Tax Act, 2005
(5)If a registered dealer referred to in clause (a) of sub-section (4),-(a)has not furnished returns and statement in respect of any period by the prescribed date; or(b)has knowingly furnished incomplete or incorrect returns or statement for any period; or(c)having furnished such returns has failed to comply with any of the terms of a notice issued under clause (a) of sub-section (4); or(d)(i)has not maintained any accounts; or(ii)the accounts maintained by him are not in accordance with the provisions of sub-section (1) of Section 41; or(iii)has not regularly employed any method of accounting; or(iv)the method employed is such that in the opinion of the Commissioner assessment cannot properly be made on the basis thereof,the Commissioner, shall after issue of a notice in the prescribed form and in the prescribed manner, assess the dealer to the best of his judgment.
