Section 39A in Tamil Nadu Entertainments Tax Rules, 1939
39A. [ [Inserted G. O. No. 4522, Revenue, dated the 2nd December 1949.]
If no return is submitted by the proprietor as required in the permit in Form VII within the time specified therein, or if the return submitted by him appears to the Entertainments Tax Officer to be incorrect or incomplete, the Entertainments Tax Officer shall, after making such enquiry as he considers necessary, determine the tax or taxes [due under section 4] of the Act or under both to the best of his judgement:]Provided that, before taking action under this rule the Entertainments Tax Officer shall issue a notice to the proprietor calling upon him to produce at a time and place to be specified in the notice and to prove the correctness and completeness of the return where one has been submitted or to prove that he is not liable to submit any return and also allow him reasonable opportunity of being heard.
