Section 31(2) in The Orissa Entertainment Tax Rules, 2006
(2)Where the assessing authority is of the opinion that any tax payable under the Act or these rules has escaped assessment or has been under assessed, he may assess to the best of his judgement the tax due under the Act after making such enquiry as he may consider necessary and after giving the proprietor a reasonable opportunity of being heard in Form VIIIB, and for the purpose of this sub-rule the provision of the sub-rule (1) shall, mutatis mutandis, apply.
