Amendment status not verified — confirm the current text below against the official source.
Power to call information, to search and seizure of documents, etc.— (1) The Commissioner may require,— (a) from a proprietor or a person providing entertainment, to furnish information in respect of,— (i) accounts of printing and sale of tickets; Manual of Goa Laws (Vol. II) – 125 – Entertainment Tax Act and Rules (ii) time and venue of providing entertainment; (iii) accounts of complimentary tickets printed and issued; (iv) total capacity of the place of entertainment; (v) licenses issued by any other authorities for conducting the entertainment. (d) from a distributor,— (i) any information as regards the sale, supply, distribution or lending on rental basis or otherwise, of feature films for exhibitions of cinematograph shows. (ii) all information as regards to the cable television network or of any system of close circuit transmission or associated signal generation, control and distribution equipments, designed to provide cable service for reception by multiple subscribers and/or any cable operators through headend control rooms. (c) to furnish books of accounts including bank accounts or documents regarding entertainment provided. (d) to furnish any other information that may be necessary. (2) If the Commissioner has reason to believe that any proprietor or person or distributor has evaded or is attempting to evade the payment of tax due from him or furnishing incorrect information or avoiding to furnish information under this section, he may, for reasons to be recorded in writing, seize such accounts, registers, documents as may be necessary and shall grant receipts for the same and shall retain the same for a period of six months which period may be extended by another six months by order in writing. (3) For the purpose of sub-sections (1) and (2) of this section, the Commissioner may enter and search the place of entertainment or any place of business of the proprietor or person or distributor or any other place where, the Commissioner has reason to believe that the proprietor or person or distributor keeps documents, accounts or registers of his business relating to provide entertainment liable to tax under this Act.”]. 46[“7. Recoveries.— Any amount of tax, penalty or interest which remain unpaid after the date prescribed for payment or the date specified in the notice for payment or the date in the order of imposition of penalty, or after the extended date of payment and any installments not duly paid, shall be recoverable as arrears of land revenue.] 47[7A. Charge on the property of defaulter and levy of interest for delayed payment of tax.— (1) If a proprietor or a person does not pay the tax within the time he is required by or under the provisions of this Act and the rules made thereunder to pay it, then,— (i) the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax under this Act; and 46 Substituted by the Amendment Act 3 of 1982 and thereafter by 20 of 2006. 47 Section 7-A and 7-B inserted by the Amendment Act 20 of 2006. Manual of Goa Laws (Vol. II) – 126 – Entertainment Tax Act and Rules (ii) the proprietor or person shall be liable to pay by way of simple interest, in addition to the amount of such tax, an amount equal to simple interest @ 15% per annum on such tax. Explanation.— For the purpose of clause (ii) above, for calculating the interest, the fraction of the month shall be treated as a full month. (2) If any tax, other than the tax on which interest is leviable under sub-section (1), has remained unpaid on the date prescribed for filing the last returns in respect of any period of assessment, then, the proprietor or person shall be liable to pay by way of simple interest, a sum equal to two percent on such tax for each month or part thereof on the expiry of 30 days from the date immediately following the date on which the period for which the proprietor or the person has been assessed expires, till the date of order of assessment and where any payment of such unpaid tax, whether in full or in part, is made on or before the date of order of assessment, the amount of such interest shall be calculated by taking into consideration the amount and the date of such payment. If, as a result of any order passed under this Act, the amount of tax which had so remained unpaid is enhanced or reduced, as the case may be, the interest shall be enhanced or reduced, accordingly. (3) Notwithstanding anything contained in sub-section (1), the Commissioner may, subject to such conditions as may be prescribed, remit the whole or any part of the interest payable in respect of any period by any proprietor or person or class of persons.