Section 3A(1) in The Goa Entertainment Tax Act, 1964
(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.
