Section 8(4) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(4)If a person fails to comply with the requirements of any notice issued under sub-section (3), the Assessing Authority shall determine the purchase value of the motor vehicle under the proviso to clause (1) of sub-section (1) of section 2 to the best of his judgment, and assess the amount of tax due from him.
