34. Assessment of dealer who fails to get himself Register

(1) If a dealer liable for registration, fails to get himself registered under the Act, the Prescribed Authority shall serve upon a notice of hearing in Form JVAT 302, and the dealer shall comply and produce such records, documents and informations, as required in that notice by the date specified therein, and after examination of the record and document produced, the Prescribed Authority shall assess the tax and penalty payable from such dealer, in respect to such Tax Period as may be specified in the notice.

(2) If the dealer, who has been served upon with a Notice, mentioned in sub-rule (1) above, fails to comply the requirements specified in the Notice, the Prescribed Authority shall assess to the best of his judgment, the amount of tax due and penalty due from such dealer, in respect of tax period and all subsequent period(s).