Section 4(4) in The Goa Entertainment Tax Act, 1964
(4)If any proprietor or person having furnished his returns under sub-section (2) discovers any omission or incorrect statement, he may furnish a revised return before the expiry of three months following the last date prescribed for furnishing the original return and if the revised return shows a greater amount of tax to be due then was shown in the original return, it shall be accompanied by a receipt showing the payment in the manner provided in sub-section (3) of the extra amount:Provided that no such revised return shall be considered as such and it shall not be taken into consideration, if the Commissioner is satisfied that the return originally furnished was with the intention to delay the payment of tax due in time, or with intention to defraud the Government of its revenue.
