Section 7(3) in Andhra Pradesh Tax on Luxuries Act, 1987
(3)If a proprietor liable to pay tax under this Act, fails to furnish a return in respect of any period within the period specified in [sub-sections (1) or (1A) of Section 6, as the case may be] [Substituted for the expression 'Sub-section (1) of section (6)' by Act No 28 of 1996, w.e.f. 1-8-96.] the assessing authority shall, after giving the proprietor a reasonable opportunity of being heard, assess to the best of his judgment, the amount of tax, if any, due from him.
