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[Cites 0, Cited by 0] [Section 4BB(4)] [Section 4BB] [Entire Act]

State of West Bengal - Subsection

Section 4BB(4)(b) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982

(b)If no return is furnished by a person liable to pay tax under subsection (1) in respect of any period or if the prescribed authority is not satisfied that the return furnished by such person is correct or complete, the prescribed authority shall proceed in such manner as may be prescribed to assess to the best of his judgement the amount of tax due from such person in respect of such period and, in making such assessment, it shall give such person a reasonable opportunity of being heard.