Section 9A in Andhra Pradesh Entertainments Tax Act, 1939
9A. Payment for admission, etc., escaping assessments.
(1)Where, for any reason, any entertainment show has escaped assessment to tax under Section 4 or Section 4-A, the prescribed authority may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, assess to the best of its judgment the tax due on such entertainment show under Section 4 or Section 4-A, as the case may be, after making such enquiry as it considers necessary and after giving the proprietor a reasonable opportunity to show cause against such assessment.(2)Where, for any reason, any entertainment show has been assessed at a rate lower than the rate at which it is assessable under Section 4 or Section 4-A as the case may be, the prescribed authority may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, re-assess the tax due on such payment or entertainment show under Section 4 or Section 4-A ........ 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.(3)When making an assessment to the best of judgment under sub-section (1) or sub-section (2) the prescribed authority may also direct the proprietor to pay in addition to the tax assessed, a penalty as specified in sub-section (4).(4)The penalty leviable under sub-section (3) shall,-(a)in a case where the prescribed authority is satisfied that the failure of the proprietor to disclose the whole or part of the particulars correctly or to submit the return before the prescribed date, was wilful, [not be less than three times but it may extend to five times] [Substituted 'not exceed one and half times' by Act No. 30 of 2005, dated 27.10.2005.] the entertainments tax, or the tax on entertainment shows due;(b)in a case where such failure was not wilful, not exceed one half of such tax:Provided that where such failure occured due to a bonafide mistake on the part of the proprietor, no such penalty shall be levied;Provided further that no penalty under this sub-section shall be imposed unless the proprietor affected has had a reasonable opportunity of showing cause against such imposition.
