Section 22(3) in The Himachal Pradesh Value Added Tax Act, 2005
(3)Where a casual dealer fails to make a report as required in sub-section (2), the Assessing Authority having jurisdiction or Excise and Taxation officer Incharge of the nearest check-post or barrier may require such casual dealer to make a report of the sale or purchase price and the tax due, failing which such Assessing Authority or such Incharge of the check-post or barrier may assess to the best of his judgement the amount of tax due and direct the casual dealer to pay the amount of tax within such time and in such manner as he may direct.
