Section 62(4) in The Bihar Entertainments Tax Rules, 1984
(4)If the proprietor fails to file a return or having filed a return, fails to comply with all the terms of notice issued under sub-rule (1) or fails to produce any evidence, the authority referred to in sub-rule (1) giving the proprietor a reasonable opportunity of being heard, assess to the best of his judgement the amount of tax, if any, due from the proprietor.
