Section 8 in Punjab State Development Tax Act, 2018
8. Assessment of employers.
(1)If the designated officer is satisfied that the return filed by any assessee is correct and complete, he shall accept the return.(2)Where a return has been filed under sub-section (2) of section 7, but any tax or interest is found due on the basis of such return, then, an intimation shall be sent to the person specifying the sum so payable and such intimation, shall be deemed to be a notice of demand issued and all the provisions of this Act shall apply accordingly.(3)(a)If the designated officer is not satisfied that the return filed is correct and complete, he shall serve upon the employer a notice requiring him to attend in person or through an authorized representative, and to produce accounts and papers in support of the return, on a date specified in the notice.(b)The designated officer 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 designated officer the accounts and papers are incorrect or incomplete or unreliable, the said designated officer shall, after such inquiry as he deems fit or otherwise, assess the tax due, to the best of his judgment.(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.(5)The amount of tax so assessed shall be paid within fifteen days of receipt of the notice of demand from the designated officer.
