Section 9 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
9. Payment for admission on escaping assessment.
(1)Where, for any reason any payment for admission to any entertainment or any amount collected has escaped assessment to tax under section 3, the authority prescribed under sub-section (1) of section 8 may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, assess to the best of its judgment the tax due on such payment under section 3, after making such enquiry as it may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such assessment.(2)Where, for any reason, any payment for admission to any entertainment has been assessed at a rate lower than the rate at which it is assessable under section 3, the authority prescribed under sub-section (1) of section 8 may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, reassess the tax due on such payment made under section 3, after making such enquiry as it may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such reassessment.(3)In making an assessment or reassessment under sub-section (1) or sub-section (2), as the case may be, the authority prescribed under sub-section (1) of section 8 may, if it is satisfied that due to will ful misstatement or suppression of facts by the proprietor, the tax has not been levied or has been levied at a rate lower than the rate at which it is leviable, direct the proprietor to pay by way of penalty in addition to the tax assessed or reassessed under sub-section (1) or sub-section (2), as the case may be, a sum which shall be,-(a)fifty per cent of tax assessed, or reassessed, if the tax paid as per return, falls short of the assessed or reassessed by not more than ten per cent;(b)one hundred per cent of tax assessed or reassessed, if the tax paid as per return, falls short of the tax assessed or reassessed by more than ten per cent but not more than fifty per cent;(c)one hundred and fifty per cent of tax assessed or reassessed, if the tax paid as per the return falls short of the tax assessed or reassessed by more than fifty per cent:Provided that no penalty under this sub-section shall be imposed unless the proprietor affected has had a reasonable opportunity of showing cause against such imposition.(4)Notwithstanding anything contained in sub-section (1) or sub-section (2), in making an assessment or re-assessment under sub-section (1) or sub-section (2), as the case may be, the authority prescribed under sub-section (1) of section 8 may pass a single order in respect of a financial year or any part thereof.(5)The powers under sub-section (1) or sub-section (2) may be exercised by the authority prescribed under sub-section (1) of section 8 even though the original order of assessment, if any, passed in the matter has been the subject matter of an appeal.(6)In computing the period of limitation for assessment or reassessment under this section, the time during which the proceedings for assessment or re-assessment remained stayed under the orders of a Civil Court or other competent authority shall be excluded.
