Amendment status not verified — confirm the current text below against the official source.
Failure to submit returns or provide adequate details in the return.-(1) If the Chief Commissioner believes or has reasonable cause to believe that the proprietor of entertainment has not furnished all the details in the returns or if the Chief Commissioner is of the reasonable belief that the details in the re- assessed returns are untrue or the tax due has been underpaid, the Chief Commissioner shall issue an order of re-assessment against such proprietor. (2) If the proprietor of entertainment has failed to submit returns under section 169 the Chief Commissioner shall have the power to issue an order of re- assessment against such proprietor. (3) If the Chief Commissioner believes or has reasonable cause to believe that the complimentary ticket issued by the proprietor of entertainment does not reflect the true value of the ticket, the Chief Commissioner shall have the power to assess the value of the complimentary ticket and the criteria for which may be provided for under the Rules: Provided that, upon the assessment of the value of the complimentary ticket, the Chief Commissioner shall issue an order to the proprietor of entertainment to submit the revised returns which shall reflect the value of complimentary ticket as assessed by the Chief Commissioner. Provided further that, the revised returns shall be filed within fifteen days of the receipt of the order. (4) The Chief Commissioner shall, for the purposes of sub sections (1), (2) and (3), have the power to enter the place of such entertainment and inspect the surroundings and relevant documents. (5) For the purposes of sub section (1), the Chief Commissioner shall have the power to search and seize any books, records, accounts, registers, tickets and portions thereof and any article so seized shall be retained by Chief Commissioner for not more than fifteen days from the date of seizure. (6) The Chief Commissioner, if necessary, may take copies, or cause copies to be taken, of any books, records, accounts, registers, tickets and portions thereof. (7) If the Chief Commissioner, upon inspection, is satisfied that the proprietor of entertainment has not furnished all the details required under Section 170, the Chief Commissioner shall issue a show cause notice and shall provide an opportunity to be heard to such proprietor of entertainment and may levy a fine as prescribed under the rules. 1[171. Appeal.- Any person aggrieved by the order of re-assessment by the Chief Commissioner may appeal to an authority and the procedure including the time limit shall be so prescribed: Provided that the appeal shall not be admitted unless the appellant deposits at least fifty percent of the re-assessed or assessed fee to the Corporation. Provided further that in case of appeal being successful resulting in refund either in part or in full of the already deposited amount, the same shall be immediately refunded by the Corporation or adjusted against any other pending or future fees or taxes or penalties or cesses or interest or other levies.]1