Section 4B(3) in The Maharashtra Entertainments Duty Act, 1923
(3)If the proprietor fails to comply with the terms of the notice, the [local authority] [Substituted 'State Government' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] shall assess, to the best of its judgement, the amount of entertainments duty due from him [after considering the amount of duty paid by the proprietor during the period of one year immediately before the submission of the unsatisfactory return, the monthly expenses for running the place of entertainment and any other relevant factors required to be considered for arriving at the amount of such duty.] [These words were added by Maharashtra 7 of 1987, Section 7(a).]
