(1) The amount of tax due from an employer or person under this Act shall be assessed separately for each year :

Provided that where such employer or person fails to furnish return by the prescribed date or knowingly furnishes incomplete or incorrect return for any period of any year, he may be assessed to tax for such period.

(2) (a) Where an employer has furnished all the returns for a year and has deducted/paid the tax due from the employees, or

(b) where an employer has furnished all the returns and has paid the tax due according to such returns or has paid maximum tax Rs. 2500/-,his assessment shall be deemed to have been made for the purpose of sub-section (1):

Provided that in case of delayed payment of tax by an employer or person, if in lieu of penalty leviable under Section 13, an amount equal to the penalty has been paid along with the tax, his assessment shall be deemed to have been made for the purpose of sub-section (1).

(3) (a) The Profession Tax Assessing Authority shall serve on an employer or person, who is not covered under sub-section (2), with a notice in a prescribed form requiring him on a date specified in the notice to attend in person or through an authorized representative and to produce accounts relating to his profession, trade, calling or employment.

(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.

(4) If an employer or person has failed to get himself registered or being registered has failed to file return, the Profession Tax Assessing Authority shall, after giving the employer or person a reasonable opportunity of being heard and after holding such enquiry as it deems fit or otherwise, pass an order assessing the amount of tax to the best of its judgement.