Section 34(6) in The Gujarat Value Added Tax Act, 2003
(6)if any dealer-(a)has not furnished returns in respect of any period by the prescribed date;(b)has furnished incomplete or incorrect returns for any period;(c)has failed to comply with the terms of notice issued under sub-section (2);(d)has failed to maintain books of accounts in accordance with the provisions of this Act or rules made thereunder or has not regularly employed any method of accounting-the Commissioner shall assess to the best of his judgement the amount of tax due from him.
