(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.