Section 38(1) in The Police Enhanced Penalties Ordinance, 2005
(1)Where a registered dealer fails to furnish the return in respect of any tax period within the prescribed time, the Assessing Authority shall notwithstanding anything contained in Section 37 proceed to assess the dealer provisionally for the period for such default.[ Provided that before proceeding to assess the dealer provisionally, the Assessing Authority shall afford an opportunity to such dealer of being heard.] [Proviso to sub section (1) of Section 38 added vide J&K Taxation Laws (Amendment) Act, 2009.]
