(1)The Appropriate Assessing Authority, when he thinks it necessary, may assess a registered [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] in respect of a part of the year, if the business of the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] is closed on account of his death or for any other person, or when there is a change in the status of the business. The Appropriate Assessing Authority may also assess a registered [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] for a part of the year for any other good and sufficient reason.The circumstances which necessitate the assessment of a registered [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] for a part of the year shall be recorded in writing, either before or at the time of proceeding to such assessment.(2)The Appropriate Assessing Authority, when he thinks necessary to make an assessment of tax of a registered [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] under any of the sub-sections (2), (3) and (4) or under sub-section (6) of section 14, he shall cause to serve upon the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] a notice in Form [LUX] [Inserted by the (Amendment) Rules, 2007.]11.(3)The Appropriate Assessing Authority, when he thinks necessary to make an assessment of tax of a [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] under provision of sub-section (7) of section 14, he shall cause to serve upon the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] a notice in Form [LUX] [Inserted by the (Amendment) Rules, 2007.]11.(4)A [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] who has been served with a notice referred to in sub-rules (2) and (3) may prefer an objection in writing personally or through his authorised agent against any contemplated levy of tax or imposition of penalty. No fee shall be payable in respect of any such objection.(5)After considering any objection raised by the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] or his authorised agent and any evidence produced in support thereof, the Appropriate Assessing Authority, shall, after giving the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] or his authorised agent, as the case may be, an opportunity of being heard, assess the amount of tax which he thinks is payable by the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.], and impose upon him under the provisions of the Act, a penalty to the extent to which it appears to him to be reasonable for contravention of any of the provisions of the Act.(6)Every order of assessment shall be recorded in writing and shall be in Form [LUX] [Inserted by the (Amendment) Rules, 2007.] 12 and, where the Appropriate Assessing Authority determines the turnover of receipts of a [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] at a figure different from that shown in the returns of receipts submitted by the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] under the provisions of the Act and the rules made thereunder, the order shall state briefly the reasons therefore, but a failure to state the reasons shall not affect the validity of the assessment order.(7)An order imposing a penalty under the provisions of the Act in respect of any period, may be incorporated in the order of assessment made under sub-rule (6), relating to that period.
