Section 6 in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
6. Assessment and collection of tax.
(1)If the Collector is satisfied that the return furnished under sub-section (1) of section 5 is complete and he has no reason to believe that it is incorrect, he shall assess the amount of tax due from the proprietor on the basis of such return.(2)(a)If the Collector is not satisfied that the return furnished under sub-section (1) of section 5 is complete or he has reason to believe that it is incorrect and he thinks it necessary to require the presence of the proprietor or the production of further evidence, he shall serve on such proprietor in the prescribed manner a notice requiring him on a date and at a place specified therein either to attend and produce or cause to be produced all evidence on which such proprietor relies in support of his return or to produce such evidence as is specified in the notice.(b)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 the amount of tax due from the proprietor.(c)If the proprietor fails to comply with the terms of the notice issued to him under clause (a) the Collector shall assess to the best of his judgement, the amount of tax due from him.(3)If a proprietor liable to pay tax under this Act fails to furnish a return in respect of any period within the period specified in sub-section (1) of section 5, the Collector shall, after giving the proprietor a reasonable opportunity of being heard, assess to the best of this judgement, the amount of tax if any, due from him.(4)Any assessment made under this section shall be without prejudice to any penalty or prosecution for an offence under this Act.
