Section 29(7) in The Rajasthan Sales Tax Act, 1994
(7)The assessing authority after affording an opportunity of being heard, shall assess a dealer to the best of its judgement and determine the tax payable by him, if such dealer-(a)has not filed all or any of the returns due for a year; or(b)has filed any return or returns which appear to the assessing authority incomplete or incorrect; or(c)has failed to comply with all the terms of a notice issued under sub-section (5); or(d)has not regularly employed any method of accounting, or if the method employed is such that in the opinion of the assessing authority, assessment cannot properly be made on the basis thereof; or(e)has with a view to avoid or evade tax, shown in his accounts, registers or documents, sale or purchase of any goods at a price which is lower than the prevailing market price of such goods; or(f)has concealed any transaction of purchase or sale from his accounts, registers or documents or has avoided or evaded tax in any other manner.
