Section 6A(7) in The Goa Entertainment Tax Act, 1964
(7)If the Commissioner has reason to believe that a proprietor or a person is liable to pay tax in respect of any period, but has failed to apply for registration or failed to apply for registration within time as required by section 3G, the Commissioner shall, at any time within three years from the end of the year in which such period occurs, after giving the proprietor or the person a reasonable opportunity of being heard, proceed to assess, to the best of his judgment, the amount of tax, if any, due from the proprietor or person in respect of that period, and any period or periods subsequent thereto.
