(1) Subject to other provisions of this section, the Deputy Commissioner of Taxes may assess the best judgment tax of a taxpayer in the following cases namely: -

(a)   where a person has failed to comply with the notice given under section 172 and has not filed any return or revised return under section 175; and

(b)   where any person has failed to comply with a notice given under section 172, 175, subsections (3) and (5) of 183, section 193 or 212; (2) After considering the facts and issues received and after properly evaluating the legal and factual aspects of the case, the best judgement tax shall be determined.

(3) The tax assessment order passed by the Deputy Commissioner of Taxes under this section shall reflect the basis of his best judgement assessment.

(4) The Deputy Commissioner of Taxes shall issue the best judgement assessment order in or by specified electronic means and shall the same to the taxpayer within 30 (thirty) days from the date of issue of such order.