Section 5A(3)(c) in The Assam Amusements and Betting Tax Act, 1939

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State of Assam - Subsection

Section 5A(3)(c) in The Assam Amusements and Betting Tax Act, 1939

(c)upon enquiry or information received, if the taxing authority has reasons to believe that proprietor referred to in clause (a) has furnished incorrect particulars at the time of obtaining permission from the taxing authority to hold any entertainment referred to in this sub-section, the taxing authority shall, in such manner as may be prescribed, proceed to assess to the best of his judgement the amount of entertainment tax payable by such proprietor after giving such proprietor a reasonable opportunity of being heard, and direct such proprietor to pay the amount of tax so assessed in such manner and by such date as may be prescribed."

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State of Assam - Subsection

Section 5A(3)(c) in The Assam Amusements and Betting Tax Act, 1939