Section 45A(2) in Delhi Entertainments and Betting Tax Act, 1996
(2)Every report under sub-section (1) shall be furnished by the proprietor of the entertainment event to the Commissioner within such period as may be specified by the Commissioner:Provided that the Commissioner may, on an application made in this behalf by the proprietor and for any good and sufficient reason, extend the said period by such further period as he thinks fit.
