Section 9(2) in The West Bengal Luxury Tax Act, 1994
(2)If, upon information, the prescribed authority is satisfied that any stockist who has been liable to pay luxury tax under section 4, has failed to obtain licence, or has not been granted licence, the prescribed authority shall proceed in such manner as may be prescribed to assess to the best of its judgement the amount of luxury tax due from such stockist in respect of any period or part thereof during which such stockist has either failed to obtain licence, or has not been granted licence, after giving him a reasonable opportunity of being heard.
