Section 6A(6) in The Goa Entertainment Tax Act, 1964
(6)If a registered proprietor or a person does not furnish returns in respect of any period by the prescribed date, the Commissioner shall, at any time within two years from the end of the year in which such period occurs, after giving the proprietor or the person a reasonable opportunity of being heard, proceed to assess, to the best of his judgment, the amount of tax, if any, due from him.
