Section 17(3) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(3)If the Luxury Tax officer is not satisfied that the returns furnished by a registered hotelier in respect of any period are correct and complete, and he thinks it necessary to require the presence of the hotelier or the production of further evidence, he shall serve on such hotelier a notice requiring him on a date and at a place specified therein, either to attend and produce or cause to be produced all evidence on which such hotelier relies in support of his returns or to produce such evidence as is specified in the notice. On the date specified in the notice, or as soon as may be thereafter, the Luxury Tax officer shall, after considering all the evidence which may be produced, assess the amount of tax due from the hotelier.
