Section 29(9) in The Goa Value Added Tax Act, 2005
(9)[ Where, the Commissioner has reason to believe that a dealer is liable to pay tax in respect of any period, but has failed to apply for registration or has failed to apply for registration within the time as required by or under this Act, the commissioner shall proceed to assess, to the best of this judgment, wherever necessary, the amount of tax due from the dealer in respect of such period and all subsequent periods and, in making such assessment, he shall give the dealer reasonable opportunity of being heard; and if he is satisfied that the default is without reasonable cause, direct the dealer to pay by way of penalty, in addition to tax assessed, a sum not exceeding the amount of tax assessed.] [Sub-section 9 inserted by the Amendment Act 18 of 2006.]
