Section 6A(8) in The Goa Entertainment Tax Act, 1964
(8)Notwithstanding anything contained in the foregoing provisions of this section, where the Commissioner is not satisfied about the correctness or completeness of the accounts of a proprietor or a person or where no method of accounting has been regularly employed by a proprietor or a person, the Commissioner may, after giving the proprietor or the person a reasonable opportunity of being heard, assess to the best of his judgement, the amount of tax, if any, due from him.
