Section 8(3) in Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
(3)If any assessee has failed to get himself registered or having been registered, has failed to submit any return, the assessing authority shall, after giving the assessee a reasonable opportunity of making representation and after making such inquiry as he deems necessary pass an order assessing the amount of tax due, to the best of its judgment.
