4. [ Payment of tax and returns. [Present text is substituted by Amendment Act 20 of 2006.]
(1)Tax payable under this Act shall be paid in the manner hereinafter provided and at such intervals as may be prescribed.(2)Such proprietor or person as may be required so to do by the Commissioner by notice served in the prescribed manner and every registered proprietor or person shall furnish returns of the total payments for admission to the entertainment to which such return relates in such manner, by such date and to such authority as may be prescribed.(3)Before any registered proprietor or person furnishes the returns required by sub-section (2), he shall pay into a Government Treasury or the State Bank of India or in such other manner as may be prescribed, the full amount of tax due from him under this Act, according to such returns and shall furnish along with the returns a receipt from such Treasury or Bank showing the payment of such amount.(4)If any proprietor or person having furnished his returns under sub-section (2) discovers any omission or incorrect statement, he may furnish a revised return before the expiry of three months following the last date prescribed for furnishing the original return and if the revised return shows a greater amount of tax to be due then was shown in the original return, it shall be accompanied by a receipt showing the payment in the manner provided in sub-section (3) of the extra amount:Provided that no such revised return shall be considered as such and it shall not be taken into consideration, if the Commissioner is satisfied that the return originally furnished was with the intention to delay the payment of tax due in time, or with intention to defraud the Government of its revenue.(5)Any tax assessed or any other amount, due under this Act from a proprietor or person, may, without prejudice to any other mode of collection, be recovered,-(a)as if it were an arrears of land revenue; or(b)by attachment and sale or by sale without attachment of any property of such proprietor or person by the Officer appointed under sub-section (2) of section 2A, in accordance with such rules as may be prescribed.(6)The proprietor or person shall pay,-(a)the amount of tax assessed or re-assessed for any period under section 6A or section 6C of this Act less sum already paid by him in respect of such period; and(b)the amount of penalty, if any, levied under this Act, into the appropriate Government Treasury by such date as may be specified in a notice or order issued under this Act being not later than 30 days from the date of notice or order:Provided that the Commissioner may, in respect of any particular proprietor or person and for reasons to be recorded in writing and on payment of interest @ 12% per annum or at such higher/lower rate as the Government may notify from time to time, extend the date of such payment or allow to pay tax due or penalty or interest levied, if any, by installments.(7)(a)When a proprietor or person is in default in making payment of the tax assessed or re-assessed or of penalty imposed or interest levied, there shall be paid by such proprietor or person for the period commencing from the date of expiry of the date specified in the notice for payment and ending on the date of payment of the amount, simple interest @ 15% per annum on the amount not so paid.(b)Notwithstanding anything contained in clause (a), upon an application from the proprietor or person in the manner prescribed, the Commissioner, subject to such conditions as he may impose, remit the whole or any part of the interest payable in respect of any period by the proprietor or person.(8)The Government may, by general or special order published in the Official Gazette, authorize any Officer not below the rank of Entertainment Tax Officer, to exercise, for the purpose of effecting recovery of the amount of tax or penalty or interest due from any proprietor or person under this Act, the powers of the Collector under the Goa Land Revenue Code, 1968 (Act 9 of 1969), to recover the dues as arrears of land revenue.(9)No person other than a person who has to perform some duty in connection with any entertainment or a duty imposed upon him by any law, shall be admitted to an entertainment except with a valid ticket.(10)Notwithstanding anything contained in this section, the Commissioner, on the application of the proprietor or person of any entertainment in respect of which entertainment tax is payable under sections 3 and 3E, allow the proprietor or person on such conditions as may be prescribed to make payment of tax due,-(i)by a consolidated payment of a percentage, to be fixed by the Commissioner, of the gross sum received by the proprietor or person on account of payment for admission to the entertainment; or(ii)on the basis of the returns of the payments for admission to the entertainment filed by the proprietor or person for the corresponding period of the preceding year; or(iii)in accordance with the results recorded by any mechanical/electronic contrivance including computers which automatically registers the number of persons admitted.]
