Section 9(1) in The Gujarat Entertainments Tax Act, 1977
(1)Where for any reason any payment for admission to any entertainment or any complimentary ticket has escaped assessment to tax, [or the proprietor has failed to pay tax payable under section 6B] [These words, were inserted, by Gujarat 13 of 1993, Section 7 (1) (i).], the prescribed officer may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, assess to the best of his judgement the tax due on such payment or ticket [or on failure to pay tax under section 6B] [These words, figure and letter were inserted, by Gujarat 13 of 1993, Section 7 (1) (ii).], after making such inquiry as he may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such assessment.
