Section 30A(4) in Tamil Nadu Entertainments Tax Rules, 1939
(4)If the return required to be submitted by proprietor under sub-rules (1) and (2) of rule 30-A have been submitted on or before the date specified therefor or if the returns submitted appears to be incorrect or incomplete, the Entertainments Tax Officer shall, after making such enquiry he considers necessary and after giving a reasonable opportunity to the proprietor, provisionally assess the tax payable for that month to the best of his judgement and shall serve upon the proprietor a notice in Form XVII-A and the proprietor shall pay the sum demanded at the time in the manner specified in the notice].
