Tax to be assessed in certain cases

Where by reason of the failure on the part of a proprietor to furnish a return or keep or produce to the Registrar accounts and documents relating to accommodation charges, or by reason of any information contained in any return, accounts or documents or of any omission in any return, accounts or documents, the Registrar is unable to collect the tax or is satisfied that he has not been given a true account of the accommodation charges earned during any period, he may, after consideration of any representation or information which the proprietor may make or supply to him, assess the amount which shall be deemed to constitute the accommodation charges earned during that period, and levy the tax and penalties in relation to that period so assessed. The Registrar shall forthwith in writing inform the proprietor and demand the amount so levied upon the accommodation charges and penalties and the amount shall be payable within fourteen days from the date of the demand. If the amount so assessed is not paid as provided herein it shall be deemed to be tax in default. DIVISION 4 Sugarcane Quality Control Authority