Section 6A(3) in The Goa Entertainment Tax Act, 1964
(3)If the Commissioner is not satisfied that the returns furnished by a registered proprietor or a person in respect of any period are correct and complete, and he thinks it necessary to require the presence of the proprietor or person or the production of further evidence, he shall serve on such proprietor or person a notice requiring him on a date and at a place specified thereon, either to attend and produce or cause to be produced all evidence on which such proprietor or person 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 Commissioner shall, after considering all the evidence which may be produced, assess the amount of tax due from the proprietor or person.
