State Act

The Dadra and Nagar Haveli and Damanand Diu Union Territory Tax on Professions, Trades, Callings and Employment Act, 1976

7A. Assessment of other persons.— (1) If a person liable to obtain a certificate of enrolment under sub-section (2) of section 5 has failed to get himself enrolled or, being enrolled, has failed, to make payment of the whole or any part of the amount of tax as required by or under this Act, the prescribed authority shall, after giving such person a reasonable opportunity of being heard, and after holding such enquiry as he deems fit, or otherwise, determine the amount of tax due from him, and if such amount cannot be determined properly on the basis of the available material, determine the same to the best of his judgment. (2) The amount of tax due as so determined shall be paid within fifteen days of receipt of the notice of demand from the prescribed authority.