Section 9(1)(c) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(c)If no return is submitted by an importer under clause (a) within ninety days of its due date, the assessing authority shall, before expiry of a period of three years from the last day of the year to which or a part of which the return relates, proceed to assess the importer to the best of its judgment for the return-period, recording the reasons for such assessment and while so assessing, the assessing authority may, subject to such rules as may be prescribed, presume that the turnover of the importer for the period under assessment has been not less than the turnover for the corresponding period of the previous year: