Amendment status not verified — confirm the current text below against the official source.
In the principal Act, for the existing section 5, the following shall be substituted, namely :- “5. Returns. (1) Every proprietor shall furnish a correct and complete return in such form for such period, by such dates and to such authority, as may be prescribed: Provided that different periods may be prescribed for different classes of entertainment for the purpose of filing return: THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 261 Provided further that in respect of an entertainment which is a single event or which is held for a duration less than a week, the proprietor shall submit such return, as may be prescribed, forthwith upon conclusion of such entertainment. (2) If any proprietor having furnished a return under this section, discovers any omission or any other error in the return so filed, he may, without prejudice to the charge of any interest, furnish revised tax return in the prescribed manner and within the prescribed time. (3) When the tax payable is required to be paid in accordance with return, every proprietor, before submitting such return as required by sub-section (1), shail, in the prescribed manner, pay the full amount of tax, interest and any other sum payable by him according to such return or the differential tax payable according to the revised return furnished, if any, and shall furnish along with the return or revised return, as the case may be, a receipt showing full payment of such amount into the Government account.” Substitution of section 5A. 9, In the principal Act, for the existing section 5A, the following shall be substituted, namely : -- “5A. Assessment. (1) If the Commissioner or any officer authorized in this behalf by hirn is satisfied that any return furnished by a proprietor is correct and complete 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. (2) If any proprietor,— (a) has failed to give information or take permission as required under Section 12 B 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 not furnished return in relation to an entertainment for any period by the prescribed date; or (c) has furnished incomplete or incorrect return in relation to an entertainment for any period ; or (d) has not maintained any records or has failed to maintain records in accordance with the provisions of this 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 judgment 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 262 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 Substitution of section 6. Amendment of section 7. 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 judgment, 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.”