(1) If the prescribed authority is satisfied that the return filed by any employer is correct and complete, he shall accept the return.
(2) (a) If the prescribed authority 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 authorised representative, and to produce accounts and papers in support of the return, on a date specified in the notice.
(b) The prescribed authority shall on examination of, accounts and papers, assess the amount of tax payable by the employer.
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1. These words were inserted by Guj. 20 of 1978, s.2(1).
2. These words were substituted for the words "has wilfully failed", ibid., s.2(2).
3. These words were substituted for the words "five rupees" by Guj. 10 of 2008, s.5.
4. Sub-section (1) was substituted for the original by Guj. 17 of 1977, s.4.
5. These words were substituted for the words "has wilfully failed" Guj. 20 of 1978, s.3.
6. These words were substituted for the words "five rupees" by Guj. 10 of 2008, s.6.
1976: Presi. 11] The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. 5
(c) If the employer fails to comply with the terms of the notice, or if in the opinion of the prescribed authority the accounts and papers are incorrect or incomplete or unreliable, the said authority shall, after such inquiry as he deems fit or otherwise, assess the tax due, to the best of his judgment.
(3) If an employer 1[has without reasonable cause failed] to get himself registered or being registered has failed to file any return, the prescribed authority 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.
(4) The amount of tax so assessed shall be paid within fifteen days of receipt of the notice of demand from the prescribed authority.