Section 39(6) in The Police Enhanced Penalties Ordinance, 2005
(6)If any dealer -(a)has not furnished returns in respect of any period by the prescribed date;(b)has furnished incomplete and incorrect return for any period;(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 the Act or has not regularly employed any method of accounting, -the Commissioner or the Assessing Authority or such Tax Officer as the case may be shall, assess to the best of his judgment the amount of tax due from such dealer.
