Section 8(3) in The Gujarat Entertainments Tax Act, 1977
(3)If no return is furnished by a proprietor under sub-section (1) before the date prescribed or if the return furnished by him appears to the prescribed officer to be incorrect or incomplete, the prescribed officer shall after making such inquiry as he considers necessary, asses to the best of his judgement the tax due from the proprietor:Provided that before taking action under this sub-section, the proprietor shall be given a reasonable opportunity of providing that no return was due from him or of proving the correctness and completeness of any return furnished by him.
