Section 5C in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
5C. [ Assessment of tax payable by registered cable operator. - If no return is furnished by a cable operator registered under this Act in respect of any month of a year, or if the prescribed authority is not satisfied that the return furnished in respect of any month of a year is correct and complete, the prescribed authority shall proceed in such manner as may be prescribed to assess the amount of tax due from such cable operator for such year, and in making such assessment, it shall give such cable operator a reasonable opportunity of being heard: and in the case of failure of such cable operator to furnish return for any month accompanied by a receipt as required under sub-section (2) of section 5B by the prescribed date, the prescribed authority may, if it is satisfied that the default was without any reasonable cause, direct that such cable operator shall pay by way of penalty, in addition to the amount of tax assessed, a sum not exceeding the amount of tax so assessed:
Provided that no penalty under this section shall be imposed in respect of the same fact for which a prosecution under clause (a) of sub-section (1) of section 11A has been instituted and no prosecution shall lie vice versa.] [Sections 5A, 5B and 5C inserted by W.B. Act 3 of 1998.]
