Section 12 in The U.P. Entertainments and Betting Tax Act, 1979
12. Assessment of tax
. - (1) Where the Commissioner or the District Magistrate is satisfied that the proprietor of an entertainment, -(a)has failed to give information as required under sub-section (1) of Section 5; or(b)has failed to prepare or to submit true and full returns in the [prescribed forms or does not furnish return in respect of any entertainment within the stipulated time] [Substituted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009) for 'prescribed forms'.]; or(c)possesses or has used duplicate tickets; or(d)has fraudulently evaded or attempted to evade, the payment of tax due in any manner whatsoever,he shall, after giving the proprietor a reasonable opportunity of being heard, assess to the best of his judgment, the amount of the tax due from the proprietor, and may also impose a penalty not exceeding [twenty thousand rupees] [Substituted for 'ten thousand rupees' by U.P. Act No. 12 of 1999 (w.e.f. 03.02.1999).] :Provided that where either of the aforesaid officers has commenced a proceeding under this sub-section the other of them shall have no jurisdiction to proceed subsequently in respect of the same matter and any such subsequent proceeding, if commenced, shall be of no effect and shall be dropped.(1a)[ Any assessment made under this section shall be without prejudice to any prosecution for an offence under this Act.] [Inserted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).](2)Any person aggrieved by an order under sub-section (1) may, within fifteen days from the date of service of such order, prefer an appeal to the [appellate authority] [Substituted for 'State Government' by U.P. Act No. 28 of 1995.] in such manner as may be prescribed, and the order of the appellate authority shall be final.(3)[ No appeal shall be entertained by the State Government unless the proprietor has paid the undisputed amount of the tax and at least one third of the disputed amount, assessed under this Act.] [Inserted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).]
