Section 8 in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
8. Assessment of tax.
- If no returns are furnished by the proprietor of a cinema premises in respect of any period within the time allowed by sub-section (4) of section 7 of if the prescribed authority is not satisfied that the returns furnished are correct and complete, it shall, within twelve months after the expiry of such period, after giving the proprietor a reasonable opportunity of being heard, proceed in such manner as may be prescribed to assess to the best of his judgment the amount of tax due from any particular proprietor.
