Section 7A(3) in Tamil Nadu Entertainments Tax Act, 1939
(3)If no return is submitted by the proprietor of the entertainment under sub-section (1) before the date prescribed or if the return submitted by him appears to the prescribed authority to be incorrect or incomplete, the prescribed authority shall, after making such inquiry, as it considers necessary, determine the tax due under [section 4 [***] [Substituted by section 6 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Act 37 of 1994).]or section 4-E] [or section 4-F] [Inserted by section 4(2) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of1998).] [or section 4-G] [Inserted by section 5(2) of the Tamil Nadu Entertainments Tax (Amendment) Act, 2001 (Tamil Nadu Act 21 of 2001).], [or Section 4-1 or Section 4-J] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] as the case maybe, and assess the proprietor to the best of its judgement:Provided that before taking action under this sub-section, the proprietor shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him or that no return was due from him.]
