Amendment status not verified — confirm the current text below against the official source.
In the Bengal Amusements Tax Act, 1922,— (1) in section 8A,— (a) for sub-section (2), the following sub-section shall be substituted:— "(2) If no return is submitted under section 4 by a proprietor in relation to a cinematograph exhibition or if the return submitted by such proprietor appears to the prescribed authority to be incorrect or incomplete, he shall, after giving such proprietor a reasonable opportunity of being heard and after making such enquiry as he considers necessary, assess to the best of his judgement the amount of entertainments tax, surcharge or additional surcharge payable under this Act by such proprietor and where such proprietor fails to submit the return within such date as may be prescribed by rules made under this Act, or the date as specified in the arrangement approved by the State Government, or has wilfully furnished incorrect particulars in the return submitted, as the case may be, the prescribed authority may, if he is satisfied that there is no reasonable cause for the default or for furnishing incorrect information in the return, direct such proprietor to pay by way of penalty in addition to the amount of entertainments tax, surcharge or additional surcharge so assessed a 2 of 1899. Ben. Act V of