(4)If a dealer fails to make a return as required by sub section (1) or sub-section (2) of section 8 , as the case may be, or having made the return, fails to comply with all the terms of the notice issued under sub-section (2) of this section, the Commissioner shall, by order in writing, assess to the best of his judgement the dealer, and determine the tax payable by him on the basis of such assessment :Provided that before making assessment the Commissioner may allow the dealer such further times as he thinks fit to make the return or comply with the terms of the notice issued under sub section (2) of this section.
