(1) Every proprietor shall submit to the State Government within such time, in such form and with such particulars, as may be prescribed, a return showing the amount of advertisement tax payable by him.
(2) Where a proprietor fails to submit a return within the prescribed time, or submits a return which is incomplete or inaccurate, the State Government or any officer authorised by the State Government in this behalf, shall assess the amount of advertisement tax leviable against such proprietor:
Provided that before such assessment is made the proprietor shall be given an opportunity of being heard:
Provided further that a proprietor, being aggrieved by an order of assessment, may file an appeal against the order to such officer as the State Government may authorise and the order passed by such officer shall be final.
Payment of advertisement tax.
(3) The time within which and the manner in accordance with which, the appeal may be filed shall be such, as may be prescribed.