(b) The Profession Tax Assessing Authority shall, on the date specified in the notice or as soon as may be afterwards, on examination of accounts and papers, assess the amount of tax payable by the employer or person.
(c) If the employer or person fails to comply with the terms of the notice or if in the opinion of the Profession Tax Assessing Authority the accounts and papers are incorrect or incomplete or unreliable, the said authority shall, after such enquiry as it deems fit. or otherwise assess the tax due to the best of its judgement.
Section 11 • Chhattisgarh Vritti Kar Adhiniyam, 1995
11. Assessment of tax.
chhattisgarh-vritti-kar-adhiniyam-1995-sec-11.json
•
Section 11
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"content": "(b) The Profession Tax Assessing Authority shall, on the date specified in the notice or as soon as may be afterwards, on examination of accounts and papers, assess the amount of tax payable by the employer or person.\n(c) If the employer or person fails to comply with the terms of the notice or if in the opinion of the Profession Tax Assessing Authority the accounts and papers are incorrect or incomplete or unreliable, the said authority shall, after such enquiry as it deems fit. or otherwise assess the tax due to the best of its judgement.",
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