Section 43(5) in Tamil Nadu Entertainments Tax Rules, 1939
(5)[ If no application is made by the proprietor as required in sub-rule (1), or if the particulars furnished in the application made by him appear to the Entertainments Tax Officer] [Added by G.O. Ms. No. 4522, Revenue, dated 22nd December 1958.], to be incorrect or incomplete, the Entertainments Tax Officer shall, after making such enquiry as he considers necessary, determine the tax or taxes due under [section 4] [Substituted for 'Section 4 or 4-A' by G.O. P. No. 1050, dated the 20th July 1985.] [***] [Word 'or 4-A' omitted by G.O. P. No. 215, dated the 4th April 1990 w.e.f 1st July 1989.] or [section 5-A] [Now sections 5-A were omitted by Tamil Nadu Act 38 of 2004.] of the Act or under both to the best of his judgement:Provided that, before taking action under this rule, the Entertainments Tax Officer shall issue a notice to the proprietor calling upon him to produce his accounts at a time and place to be specified in the notice and to prove the correctness and completeness of the particulars furnished or to prove that he is not liable to make an application or to furnish the particulars and also allow him a reasonable opportunity of being heard.[Part VI - A] [This Part was omitted by G.O. Ms. No. 215, Revenue, dated the 4th April 1990.] Part VI - BGeneral
