Section 37 in The Police Enhanced Penalties Ordinance, 2005
37. Self assessment.
(1)Subject to the provisions of sub-section(2), the amount of tax due from a registered dealer or a dealer liable to be registered under the Act shall be assessed in the manner hereinafter provided for each tax period or tax periods during which the dealer is so liable.(2)Notwithstanding anything contained in this section, if a registered dealer has failed to furnish return or returns under sub-section (1) of section 31 in respect of any tax period or periods, the Assessing Authority shall proceed to make provisional assessment under section 38.(3)If a registered dealer has filed the return in respect of any tax period within the prescribed time and the return so filed is found to be in order, it shall be accepted as self-assessment subject to adjustment of any arithmetical error apparent on the face of the said return.
