Section 17(8) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(8)Notwithstanding anything contained in foregoing provisions of this section, where the Luxury Tax officer is not satisfied about the correctness or the completeness of the accounts of a hotelier, or where no method of accounting has been regularly employed by a hotelier, the Luxury Tax officer may, after giving the hotelier a reasonable opportunity of being heard, assess to the best of his judgment, the amount of tax (if any) due form him.
