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

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

State of Odisha - Subsection

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

(b)

(i)After considering any objection raised by the proprietor either personally or through his authorised representative or by means of a representation in writing and also any evidence produced in support thereof, the assessing authority shall assess the amount of tax payable and impose penalty, if any, payable by the proprietor and shall pass an order of assessment in Form VIIIA.

(ii)In the event of default by a proprietor to comply with the requirement of the said notice referred to in clause (a), the assessing authority may make to the best of judgement, an ex parte assessment of the tax or penalty or both payable by such dealer in respect of such period or periods and pass an order of assessment, in writing, recording the reasons therein.

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State of Odisha - Subsection

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