Section 26B in Tamil Nadu Entertainments Tax Rules, 1939
26B. [ [Inserted by No. SRO A-44/91, dated the 12th February 1991.]
[(1) After the close of the year to which the returns submitted under sub-rules (1) and (2) of rule 30-A relates, the Entertainments Tax Officer shall, after such scrutiny of the accounts, registers, records and other documents and after such enquiry as he considers necessary,] satisfy himself that the returns submitted are correct and complete, and finally assess under a single order on the basis of the tax payable under section 4-E or section 4-F [or section 4-G] [Inserted by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.] of the Act for the year to which the returns relate.](2)If no return or returns is submitted by the proprietor as required under sub-rules (1) and (2) of rule 30-A within the time specified therein, or the return or returns submitted appeared to be incorrect or incomplete, the Entertainments Tax Officer, after making such enquiry as he considers necessary, determine the tax due under section 4-E or section 4-F [or section 4-G] [Inserted by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.] of the Act to the best of his judgement and finally assess under a single order (the tax payable) for the year to which the returns relate:Provided that, before taking action under this rule, the Entertainments Tax Officer shall issue a notice to the proprietor calling upon him to produce his accounts, registers, records and other documents at the time and place to be specified in the notice and to prove the correctness and completeness of the return or returns where one has been submitted or to prove that he is not liable to submit any return and allow him a reasonable opportunity of being heard.(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.(4)The order of assessment or reassessment shall be served on the proprietor. If any amount is found to be due from the proprietor, after deducting the tax already paid, the Entertainments Tax Officer shall serve upon him a notice of demand in Form XVII-B.(5)If the tax determined under sub-rule (2) is less than the tax already paid by the proprietor, the excess amount shall be adjusted towards the arrears of tax, if any, due from him and a notice in Form XVII-B shall be issued intimating such adjustment. If, after such adjustment, there is still excess, or if no arrears of tax are due from the proprietor, the excess amount shall be refunded to the proprietor.
