Amendment status not verified — confirm the current text below against the official source.
In the Bengal Amusements Tax Act, 1922,— (1) in section 8A, after sub-section (2), the following sub-section shall be added:— "(3) Where— (a) any proprietor in relation to any entertainment, other than horse racing and cinematograph exhibition, has not obtained any prior permission from the prescribed authority before holding any entertainment, or (b) any proprietor referred to in clause (a) has not furnished any particulars to the prescribed authority as required under the provisions of this Act or the rules made thereunder, or (c) upon enquiry or information received, the prescribed authority has reasons to believe that the proprietor referred to in clause (a) has furnished incorrect particulars at the time of obtaining permission from the prescribed authority to hold any entertainment referred to in this sub-section, the prescribed authority shall, in such manner as may be prescribed, proceed to assess to the best of his judge- ment the amount of entertainment tax payable by such proprietor after giving such proprietor a reasonable opportunity of being heard, and direct such proprietor to pay the amount of tax so assessed in such manner and by such date as may be prescribed."; (2) in section 9, in sub-section (2), after the words "cinemato- graph exhibition", the words, letter, figures and brackets "or to a proprietor referred to in sub-section (3) of section 8A" shall be inserted; (3) in section 11E, in sub-section (1), after the words "cinemato- graph exhibition", the words, letter, figures and brackets "or any proprietor referred to in sub-section (3) of section 8A" shall be inserted.