Section 18(4) in The Goa Tax on Entry of Goods Act, 2000
(4)If no such statement is submitted by a dealer under sub-section (1) before the date prescribed or if the statement submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority may assess the dealer provisionally for that month to the best of his judgement, recording the reasons for such assessment, and proceed to demand and collect the tax on the basis of such assessment:Provided that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard.
