Section 138B(11) in Chennai City Municipal Corporation Act, 1919
(11)If no return is submitted by any person under sub-section (8) within the prescribed period or if the return submitted by him appears to the commissioner to be incomplete or incorrect, the commissioner shall, after making such enquiry as he may consider necessary, assess such person to the best of his judgment:Provided that before taking action under this sub-section, the person shall be given a reasonable opportunity of proving the correctness or completeness of any return submitted by him.
