Under the proposed section 11 of the Sales Tax Act, where a person, (a) fails to furnish a sales tax return in response to notice; or (b) fails to produce before the Deputy Commissioner under section 25 or 38A, accounts, documents and records required, or any other relevant document or evidence that may be required by him, the Deputy Commissioner may, after a notice to show cause to such person, based on any available information or material and to the best of his judgment, make an assessment of tax payable or refund due and also charge penalty and default surcharge.
Source: brecorder.com
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