(1)If a registered dealer fails to furnish before the due date specified under sub-section (3) of section 24-(a)the returns specified under sub-section (1) or sub-section (3) of section 24; or(b)the quarterly abstract statement under sub-section (4) of section 24; or(c)the statement under sub-section (2) of section 24,the prescribed authority shall, after giving the dealer a reasonable opportunity of being heard, assess to the best of its judgement, the amount of tax due from the dealer and interest, if any-(2)Any assessment made or interest levied under this section shall be without prejudice to any action, which is, or may be, taken under section 81.
