26. Best judgement assessment.-

(1) If any person, fails to submit a return within the prescribed period as required under sub-section (1) of section 24; or where the assessing authority is not satisfied with correctness or completeness of the return filed by a person or where the Commissioner has issued directions for making detailed assessment by scrutiny of accounts under sub-section (2) of section 24; or where for any reason the whole or any part of the turnover of the business of a dealer has escaped assessment to tax as provided in sub-section (1) of section 30, subject to the provisions of the Act, the assessing authority shall after making such enquiry as he considers necessary, determine the turnover and tax due thereon to the best of his judgement. The assessing authority before taking such action, shall issue a notice to the dealer giving a reasonable opportunity of being heard. .

(2) If any amount to be due from the dealer towards the assessment, the assessing authority shall serve upon the dealer a notice in Form - O and the dealer shall pay the sum demanded at the time and in the manner specified in the notice.