3A. [ Determination of disputed question. [Inserted by Added by the Goa, Daman and Diu Entertainment Tax (Amendment) Act, 1968 (Act No. 10 of 1968) thereafter by the Amendment Act 20 of 2006 present section is substituted.]
(1)If any question arises, otherwise than in proceedings before a Court, or proceedings under sections 6A or 6C or 6D, about the interpretation of any provisions of this Act, or as to whether,-(a)any proprietor or person is liable for payment of tax for admission to an entertainment; or(b)any entertainment is liable for payment of entertainment tax; or(c)any particular proprietor or person is required to be registered; or(d)any tax payable in respect of any particular entertainment or if the tax is payable, the rate thereof, the Commissioner, upon application made in the prescribed manner, shall, after hearing the applicant and/or otherwise making such inquiries as may be necessary, make an order determining such question.(2)The Commissioner may direct that the determination shall not affect the liability of any proprietor or person under this Act, in respect of any entertainment effected prior to such determination.(3)If any such question arises from any order already passed under this Act, no such question shall be entertained for determination under this section; but such question may be raised in appeal against or by way of revision of, such order."] [Sub-section (5) inserted by the Amendment Act 20 of 2006.]
