Section 17(1) in The Orissa Entertainment Tax Act, 2006
(1)Where the assessing authority is satisfied that the proprietor of an entertainment has-(a)failed to give information or take permission as required under Sub-section (1) or, as the case may be, under Sub-section (2) of Section 9; or(b)failed to submit true and correct returns in the prescribed form; or(c)printed, distributed, possessed, sold or used duplicate tickets; or(d)fraudulently evaded or attempted to evade, the payment of tax due in any manner whatsoever.it shall, after giving the proprietor a reasonable opportunity of being heard, assess to the best of its judgement, the amount of the tax due from the proprietor and may also impose a penalty equal to twice the amount of the tax assessed.
