Section 55(5) in Meghalaya Value Added Tax Act, 2003
(5)If any dealer:-(a)has not furnished returns in respect of any period by the prescribed date; or(b)has furnished incomplete and incorrect returns for any period; or(c)has failed to comply with any notice under sub-section (1) or sub-section (3); or(d)has failed to maintain accounts in accordance with the provisions of this Act or has not regularly employed any method of accounting the Commissioner shall access to the best of his judgement the amount of tax due from such dealer.
