Section 10(1) in The Maharashtra Tax on Lotteries Act, 2006
(1)If the Commissioner has reason to believe that any scheme has escaped assessment of tax or has been assessed at a rate lower than the rate at which it is assessable under this Act, the Commissioner may, notwithstanding anything contained in this Act, at any time, within a period of three years from the date of expiry of the end of the financial year in which the scheme has escaped assessment, or has been assessed at a lower rate than the rate at which it is assessable, proceed to assess or re-assess, to the best of his judgment, the tax payable by the Promoter in respect of such scheme, after following the prescribed procedure.
