Section 7(6) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(6)The Commissioner on being satisfied that an employer liable to pay tax in respect of any period, has failed to apply for registration within time as required by this Act, the Commissioner shall, at anytime, before the expiry of the period of eight years from the end of the year to which such period relates, after giving such defaulting employer, a reasonable opportunity of being heard, assess, to the best of his judgment, the tax, if any, due from the employer in respect of that period, and any period or periods subsequent thereto.
