27. Assessment of Dealer not filing Returns.- (1) If a registered dealer fails to furnish before the due date specified under sub-section (3) of section 24 — (a) the returns specified under sub-section (1) or sub-section (3) of section 24; or (b) the quarterly abstract statement under sub-section (4) of section 24; or (c) the statement under sub section (2) of section 24, the prescribed authority shall, after giving the dealer a reasonable opportunity of being heard, assess to the best of its judgment, the amount of tax due from the dealer and interest, if any. (2) Any assessment made or interest levied under this section shall be without prejudice to any action, which is or may be taken under section 81. | 