Section 36(6) in Manipur Value Added Tax Act, 2004
(6)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 subsection (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 assess to the best of his judgement the amount of tax due from such dealer.
