Section 12B(3) in The Assam Amusements and Betting Tax Act, 1939
(3)Notwithstanding anything contained in this Act or any other law for the time being in force, the Commissioner, or any officer authorised by him in this behalf may, after giving the proprietor a reasonable opportunity of being heard, prohibit the holding of such entertainment and may also take all reasonable steps to ensure that the order of prohibition is complied with, if he is satisfied that-(a)the proprietor has given any false information which is likely to result in the evasion of tax, or(b)the proprietor has failed to deposit the security money as demanded in this regard, or(c)the proprietor has committed breach of any of the provisions of this Act and/or the rules made thereunder.
