Commissioner to make assessments

(1) Where a return has been delivered under this Part, the Commissioner may– (a) accept the return and make an assessment; (b) refuse to accept the return and determine to the best of his judgment the amount of tax payable and assess accordingly. (2) Where a return has not been delivered, the Commissioner shall use his best judgment to determine the proper amount of tax due and make an assessment accordingly. 89 (3) The Commissioner may by notice in writing require any person or entity to furnish, within a specified time, a return of receipts and such particulars as may be required for the purposes of this Part to enable him to ascertain the receipts of such person or entity and, in particular, may require any person to produce all books, bank accounts, statements or other documents in his custody or under his control relating to the business. (4) Every person or entity, whether or not such person or entity is liable to pay tax shall, if required by the Commissioner by notice in writing to make and deliver a return of his or its receipts, make and deliver such return to the Commissioner within ten days of the service of such notice. (5) The tax assessed under this section is payable to the Commissioner by the person or entity assessed as a debt due and payable without further demand notwithstanding any review or appeal made under this Act and such tax or part thereof shall be refunded if the review or appeal is determined in favour of the person or entity.