Amendment status not verified — confirm the current text below against the official source.
If, upon information which has come tax payable by cable into its possession, the prescribed authority is operator satisfied that a cable operator liable to pay tax other than under this Act in respect of any month of a year registered cable operator. has failed to get himself registered or has not been registered, the prescribed authority shall proceed in such manner as may be prescribed to assess to the best of its judgement the amount of tax due from such cable operator in respect of such year and all subsequent years and, in making such assessment, it shall give such cable operator a reasonable opportunity of being heard: Provided that no assessment under this section shall be made before the prescribed authority makes such enquiry as it may think necessary and, after giving the cable operator a reasonable opportunity of being heard, fixes the date on and from which such cable operator shall become liable to pay tax under sub-section (4a) of section 4A. Maintenance