Section 169E(2) in The Coimbatore City Municipal Corporation Act, 1981
(2)Where an employer has failed to file any return under sub-section (1) of section 169-D within the time or if the return filed by him appears to the Commissioner to be incorrect or incomplete, the Commissioner shall, after making such enquiry as he considers necessary, determine the tax due and assess the employer to the best of his judgment and issue a notice of demand for the tax so assessed:Provided that before assessing the tax due, the Commissioner shall give the employer a reasonable opportunity of being heard.
