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[Cites 0, Cited by 0] [Section 31(1)] [Section 31] [Entire Act]

State of Odisha - Subsection

Section 31(1)(a) in The Orissa Entertainment Tax Rules, 2006

(a)Where the assessing authority is satisfied that the amount of tax due from the proprietor Is required to be assessed under Section 17, he shall serve on such proprietor a notice in Form VIII requiring him on a date and at a place to be specified therein either to appear in person or through his authorised representative and produce or cause production of any books of accounts or evidence on which the proprietor intends to relying support of such returns.