8. Assessment of employers.-

(1) If the assessing authority is satisfied that the return filed by any employer is correct and complete, it shall accept the return.

(2) (a) If the assessing authority is not satisfied that the return filed is correct and complete, it shall serve upon the employer a notice requiring him, on a date and at the hour and place specified in the notice, to attend in person or through an authorized representative and to produce or cause to be produced accounts and papers in support of the return.

(b) The assessing authority shall, on examination of the accounts and papers, by an order in writing, assess the amount of tax payable by the employer.

(c) If the employer fails to comply with the terms of the notice, or if in the opinion of the assessing authority the accounts and papers are incorrect or incomplete or unreliable such authority shall, after such inquiry as it may deem fit or otherwise, by an order in writing assess the tax to the best of its judgment.

(3) The amount of tax due from any employer shall be assessed separately for each year during which he is liable to pay tax :

Provided that the assessing authority may, subject to such conditions as may be prescribed and for reasons to be recorded in writing , assess the tax due from any employer during any part of a year :

Provided further that where a registered employer fails to furnish a return for any part of a year, the assessing authority may, if it thinks fit, assess the tax due from such employer separately for different parts of such year.

(4) If an employer fails to get himself registered or being registered fails to file any return, the assessing authority, shall, after giving the employer a reasonable opportunity of being heard and after holding such inquiry as it may deem fit or otherwise, pass an order assessing the amount of tax due to the best of its judgment.

(5) The amount of tax, so assessed, shall be paid within fifteen days of receipt of the notice of demand from the assessing authority.