TMI BlogAssessment of unregistered personsX X X X Extracts X X X X X X X X Extracts X X X X ..... e person fails to obtain registration even though liable to do so, the proper officer may proceed to assess the tax liability of such taxable person to the best of his judgement for the relevant tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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