Section 8 in The Gujarat Entertainments Tax Act, 1977
8. Returns and assessment.
(1)[(a) Every proprietor shall furnish such returns relating to payments for admission and complimentary tickets issued by him, to such officer, in such manner, for such period and before such date, not being earlier than ten days from the date on which the entertainment is held, as may be prescribed.(b)[ Every proprietor providing an entertainment with the aid of any type of antenna or cable television shall furnish such return relating to number of connection holders and the payment of tax, to such officer, in such manner and within such period as may be prescribed.] [Sub-section (1) was renumbered as clause (a) of that sub-section by Gujarat 13 of 1993, Section 6.]](2)If the prescribed officer is satisfied that any return furnished under sub-section (1) is correct and complete, he shall assess the tax due from the proprietor for the period concerned on the basis of such return.(3)If no return is furnished by a proprietor under sub-section (1) before the date prescribed or if the return furnished by him appears to the prescribed officer to be incorrect or incomplete, the prescribed officer shall after making such inquiry as he considers necessary, asses to the best of his judgement the tax due from the proprietor:Provided that before taking action under this sub-section, the proprietor shall be given a reasonable opportunity of providing that no return was due from him or of proving the correctness and completeness of any return furnished by him.
