Section 26B(3) in Tamil Nadu Entertainments Tax Rules, 1939
(3)If the Entertainments Tax Officer finds, after scrutiny of the accounts and records produced by the proprietor and after taking into account all relevant materials gathered, that the tax payable by the proprietor is higher than the amount of tax admitted in the return, he shall, after giving an opportunity to the proprietor of being heard, assess the tax payable and serve upon the proprietor an order of assessment.
