Section 9(2) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(2)(a)If the prescribed authority is not satisfied that the return duly filed is correct and complete, he shall serve upon the employer, a notice requiring him, on a date specified in the notice, to attend in person, or through an authorised representative, and to produce accounts and papers in support of the return.(b)The prescribed authority shall, on examination of accounts and papers, assess the amount of tax payable by the employer.(c)If the employer fails to comply with the terms of the notice, or if in the opinion of the prescribed authority the accounts and papers are incorrect or incomplete or unreliable, the said authority shall, after such inquiry as he deems fit, or otherwise, assess the tax due to the best of his judgement.
