Section 9(3) in The Gujarat Entertainments Tax Act, 1977
(3)In making any assessment or re-assessment under sub-section (1) or sub-section (2), as the case may be, the prescribed officer may, if he is satisfied that due to wilful misstatement or suppression of the facts by the proprietor, the tax has not been levied or has been levied at a rate lower than the rate at which it is leviable, direct the proprietor to pay, in addition to the tax assessed or re-assessed under sub-section (1) or sub-section (2), as the case may be, and without prejudice to any other liability that he may incur under the provisions of this Act, a penalty not exceeding one and a half times the tax so assessed or re-assessed:Provided that no penalty under this sub-section shall be imposed unless the proprietor affected has had a reasonable opportunity of showing cause against such imposition.
