Section 21 in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
21. Action for default by an enrolled person.
- If a person liable to pay tax has failed to get himself enrolled, then without prejudice to the action that may be taken against him under sub-section (6) of section 6, the assessing authority shall after giving that person a reasonable opportunity of being heard by issuing a notice in Form PT 13, and after such inquiry, as may be deemed fit, or otherwise assess the person to the best of his judgement and serve on him a notice of demand in Form PT 14 to pay such demand within fifteen days of the receipt of the notice of demand.
