Section 9(2) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(2)Where, for any reason, any payment for admission to any entertainment has been assessed at a rate lower than the rate at which it is assessable under section 3, the authority prescribed under sub-section (1) of section 8 may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, reassess the tax due on such payment made under section 3, after making such enquiry as it may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such reassessment.
