Rule 12

1(Where any dealer 2(liable to get himself registered under Section 12 of the Act) fails to submit a return before the date prescribed in that behalf or produces the accounts registers and other documents after inspection or submits the returns subsequent to the date of inspection the considers necessary, assess him to the best of his judgement.Where any return submitted by a dealer appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after giving the dealer a reasonable opportunity of proving the correctness and completeness of the return submitted by him and making such enquiry as he deems necessary, assess him to the best of the judgement.      1. Sub by G.O.Ms.No.626 Rev.dt.1.7.1969 w.e.f.1.7.1968      2. Subs for the words "liable to pay tax under the Act" by G.O.Ms.no. 1445,Rev.d.5.11.1986 and the words or Section 12-A omitted by G.O.Ms.No.868, Rev.dt.29.8.1989.