Section 9(3) in Punjab State Development Tax Act, 2018
(3)If a person liable to obtain a certificate of enrolment under sub-section (2) of section 6 has failed to get himself enrolled or, being enrolled, has failed to make payment of the whole or any part of the amount of tax as required by or under this Act, the designated officer shall, after giving such person a reasonable opportunity of being heard, and after holding such enquiry as he deems fit, or otherwise, determine the amount of tax due from him, and if such amount cannot be determined properly on the basis of the available material, determine the same to the best of his judgment:Provided that the assessment under this section can be made within a period of three years from the last date of filing of return or the actual date of filing of return, whichever is later.
