Section 20C(2) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(2)if the Collector has reason to believe that the proprietor is liable to pay tax under sub-section (1), he shall serve on the proprietor a notice requiring him on a date and place specified therein, either to attend and produce or cause to be produced all evidence on which such proprietor relies in connection with his liability under this section or to produce such evidence as specified in the notice. On the date specified in the notice, or as soon as may be thereafter, the Collector shall, after considering all the evidence which may be produced, assess to the best of his judgement, the amount of tax so due from the proprietor.] [This proviso was inserted by Gujarat 1 of 1984, section 3(a)(ii) (w.r.e.f. 28-11-1983).]
