Section 30(2) in The Gujarat Entertainments Tax Act, 1977
(2)Where the prescribed officer has reason to believe that any proprietor has incurred liability to pay tax under sub-section (1), he shall serve on the proprietor, a notice requiring him on a date and a place specified therein, either to attend and produce or cause to be produced all evidence on which such proprietor relies in connection with his liability under this section or to produce such evidence as is specified in the notice.
