Section 7B(2) in Tamil Nadu Entertainments Tax Act, 1939
(2)Where, for any reason, any payment for admission to any entertainment or [any cinematograph exhibition or any amount collected for television exhibition [or any charges received for direct to home service] [Substituted by section 7(2)(b) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Act 37 of 1994) and later by section 5(2)(a) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of 1998) and subsequently by section 6(2)(a) of the Tamil Nadu Entertainments Tax (Amendment) Act, 2001 (Tamil Nadu, Act 21 of 2001). Initially the expression 'or 4-A' was omitted by section 13(2) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989 (Tamil Nadu Act 40 of 1989).] has been assessed at a rate lower than the rate at which it is assessable under section 4, or 4-E, or 4-F or 4-G] [or 4-1 or 4-J] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] [*] [Words 'or 5-A or 5-B' was omitted by section 11 of the Tamil Nadu Entertainments Tax (Amendment) Act, 2004 (Tamil Nadu Act 38 of2004), which shall be deemed to have come into force on 4th October 2004.], as the case may be, the authority prescribed under sub-section (1) of section 7-A may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, reassess the tax due on such payment or exhibition under section 4 [*] [Words 'or 5-A or 5-B' was omitted by section 11 of the Tamil Nadu Entertainments Tax (Amendment) Act, 2004 (Tamil Nadu Act 38 of 2004), which shall be deemed to have come into force on 4th October 2004.] or on such amount collected for television exhibition under section 4-E, or on such payment under section 4-F, or on such payment for recreation parlour under section 4-G, [or on such charges received for direct to home service under Section 4-1 or on such payment for admission to a cricket tournament conducted by the Indian Premier League under Section 4-J] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] as the case may be], after making such enquiry as it may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such re-assessment.
