Section 5C in Rajasthan Entertainments and Advertisements Tax Act, 1957
5C. Reassessment to tax.
- If in consequence of definite information which has come into his possession, the prescribed authority discovers that any payment for admission to an entertainment or for exhibition of an advertisement has escaped assessment to tax under any provision of this Act, such authority may, at any time within a period of three years following the close of the financial year to which it pertains and where it pertains to a period preceding the commencement of the Rajasthan Entertainments and Advertisements Tax (Amendment) Act, 1970, within a period of three years from the date of such commencement, send a notice to the proprietor in the prescribed form and after hearing him and making such enquiry as it considers necessary may proceed to reassess and recover the tax payable by him.
