Section 26B(2) in Tamil Nadu Entertainments Tax Rules, 1939
(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.
