Amendment status not verified — confirm the current text below against the official source.
Assessment of Tax - (I) Assessment of the tax payable by an assessee I proprietor shall be made after examining the accounts or registers and other evidences as the prescribed authority may require. (2) In case an assessee I proprietor does not furnish any return or fails to produce accounts for assessment as required under sub-section (J), the prescribed authority may, after giving the assessee I proprietor 29 ' a reasonable opportunity of being heard, assess the amount of tax payable by such· assessee I proprietor, to the best of his judgment. (3) If the prescribed authority, in course of an assessment proceeding and before such assessment, is satisfied that the assessee I proprietor concealed the particulars of the sale of tickets including the complimentary tickets, or the realisation of the entertainments tax or has furnished inaccurate particulars of such sales or realisations with intent to defraud the State Government of its revenues, the prescribed authority may direct that in the addition to the amount of the entertainments tax and penalty, if payable by the assessee I proprietor, a sum not exceeding one and a halftimes the amount of the tax which would have been avoided if the concealment had not been discovered or the particular by the assessee I proprietor had been accepted as true shall be paid by the assessee I proprietor by way of penalty. (4) If the prescribed authority, upon information which has come into his possession, is satisfied that the assessee I proprietor has been liable to pay tax under this Act in respect of any period, and has nevertheless failed to apply for registration under section 6 or having so applied failed to comply with any requirement for registration within a reasonable time and for which his application for registration has been rejected such prescribed authority shall, after giving the assessee I proprietor an opportunity of being heard, assess the amount of tax to the best of his judgment in respect of such period and shall also impose a penalty which shall be equal to the amount of tax assessed.