Section 17(3) in The Orissa Entertainment Tax Act, 2006
(3)Where the assessing authority is of the opinion that any tax payable under this Act has escaped assessment or has been under assessed, such authority may proceed to reassess, to the best of his judgement, tax so due within a period of five years from the expiry of the year to which that quarter relates;Provided that no order under this Sub-section shall be passed without giving the proprietor an opportunity of being heard.
