Section 5A in The Assam Amusements and Betting Tax Act, 1939
5A. Assessment.
(1)If the taxing authority is satisfied that any return submitted under Section 4 by a proprietor in relation to a cinematograph exhibition and cable service is correct and complete, he shall assess the amount of tax payable, if any, by the proprietor on the basis thereof.(2)If no return is submitted under Section 4 by a proprietor, in relation to a cinematograph exhibition and cable service or if the return submitted by such proprietor appears to the taxing authority to be incorrect or incomplete, he shall, after giving such proprietor a reasonable opportunity of being heard and after making such enquiry as he considers necessary, assess to the best of his judgement the amount of entertainment tax, surcharge, service tax or film surcharge payable under this Act by such proprietor. Where such proprietor fails to submit the return within such date as may be prescribed by rules made under this Act or the date specified in the arrangement approved by the State Government, as the case may be, the taxing authority may, if he is satisfied that there is no reasonable cause for the default, direct such proprietor to pay by way of penalty in addition to the amount of entertainment tax, surcharge, service tax, film surcharge so assessed a sum not exceeding double that amount. The amount of entertainment tax, surcharge, service tax or film surcharge so assessed and the penalty so imposed shall be paid by such proprietor within the date specified in a notice, issued in this behalf by the taxing authority.(3)Where-(a)any proprietor in relation to any entertainment, other than cinematograph exhibition and cable service, has not obtained any prior permission from the taxing authority before holding any entertainment, or(b)any proprietor referred to in clause (a) has not furnished any particulars to the taxing authority as required under the provisions of this Act or the rules made thereunder, or(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."
