Section 33(4) in The Bihar Entertainments Tax Rules, 1984
(4)If the proprietor fails to make a return or having made the return, fails to comply with all the terms of the notice issued under sub-rule (2) or to produce any evidence required under sub-rule (3), the authority referred to in sub-rule (1) shall, after giving the proprietor a reasonable opportunity of being heard, assess to the best of his judgement, the amount of tax, if any, due from the proprietor.
