180. Ex parte assessment order

In the event of default by a dealer to comply with the requirement of the notice referred to in sub-rule (1) or sub-rule (2A) of rule 178, the appropriate assessing authority may make to the best of his judgment an ex parte assessment of tax payable by such dealer in respect of a year comprising period or periods or part thereof or in respect of any return period or periods, as the case may be, and pass an order of assessment, in writing, after recording reasons therein.