(1) If the Commissioner or any officer authorized in this behalf by him is satisfied that any return furnished by a proprietor is correct and completed and that the tax under the provisions of this Act due thereon is paid in full, such return be accepted and assessment shall be deemed to have been made on the basis thereof.
- 6 -Ex-217/2013
(2) If any proprietor –
(a) has failed to give information or take permission as required under Section 24 or has furnished incorrect particulars at the time of obtaining permission from the Commissioner or any officer authorized in this behalf by him; or
(b) has furnished incomplete or incorrect return in relation to an entertainment for any period; or
(c) has not maintained any records or has failed to maintain records in accordance with the provisions of the Act, the Commissioner or any officer authorized in this behalf by him shall, after giving the proprietor a reasonable opportunity of being heard and after making such enquiry as he considers necessary, assess to the best of his judgement any amount payable under this Act by such proprietor within a period of three years from the expiry of the year to which the period of entertainment relates and may also impose a penalty equal to twice the difference between the amount of tax so assessed and tax paid, if any.
(3) Where the Commissioner or any officer authorized in this behalf by him is of the opinion that any tax payable under this Act has escaped assessment or has been under-assessed or has been assessed at a lower rate. Such authority may proceed to reassess, to the best of his judgement, tax so due within a period of five years from the expiry of the year to which the period of entertainment relates.
Provided that no order under this sub-section shall be passed without giving the proprietor an opportunity of being heard.