Section 8(4) in Punjab State Development Tax Act, 2018
(4)If an employer has without reasonable cause failed to get himself registered or being registered has failed to file any return, the designated officer shall, after giving the employer a reasonable opportunity of being heard and after holding such inquiry as he deems fit, or otherwise pass an order assessing the amount of tax due, to the best of his judgment:Provided that the assessment under this section can be made within a period of three years from the last date of filing of return or the actual date of filing of return, whichever is later.
