Section 9(1) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(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.
