Amendment status not verified — confirm the current text below against the official source.
Assessment of tax (1) Where the assessing authority is satisfied that the proprietor of an entertainment— (a) has failed to give information or take permission as required under sub-section (1) or, as the case may be, under sub-section (2) of section 8; or (b) has failed to submit true and full returns in the prescribed form; or (c) has printed, distributed, possessed, sold or used duplicate tickets; or (d) has fraudulently evaded or attempted to evade, the payment of tax due in any manner whatsoever, it shall, after giving the proprietor a reasonable opportunity of being heard, assess to the best of its judgment, the amount of the tax due from the proprietor, and may also impose a penalty not exceeding two times of the tax due. (2) The amount of tax assessed by the assessing authority shall, together with any penalty that may be directed to be paid, be paid by the proprietor within a period of fifteen days from the date of service of notice of demand issued by the assessing authority. (3) Any person aggrieved by an order under sub-sections (1) and (2) may, within one month from the date of service of such order, prefer an appeal to the Commissioner in such manner as may be prescribed. (4) An appeal shall lie from an appellate order of the Commissioner passed under sub-section (3) to the appellate authority within one month from the date of service of such order, in such manner as may be prescribed, and the order of the appellate authority shall be final. 1[15A. Power to summon witnesses and production of documents (1) The assessing, appellate or revising authority shall, for securing the attendance or for production of any document for the purpose of this Act, have all the powers 1 Inserted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dt. 5-1-2010, w.e.f. 1-2-2010. 10 THE DELHI E&B TAX ACT, 1996 SECTION 18 conferred on a Civil Court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908) for the purpose of— (a) summoning and enforcing the attendance of any person and examining him on oath or affirmation; and (b) compelling the production of any document connected with the assessment proceedings. (2). The authority referred to in sub-section (1) shall have powers to call for such information, particulars and records as he may require, from any person, including the broadcaster, cable operator, proprietor of direct-to-home, multi-system operator or the subscriber, for any purpose under this Act.]