Section 33 in The Bihar Entertainments Tax Rules, 1984
33. Assessment.
(1)If the prescribed authority is satisfied without requiring the presence of the proprietor or production by him of any evidence that the return furnished in respect of any period is correct and complete, he shall assess the amount of tax due from the proprietor on the basis of such return.(2)If the authority referred to in sub-rule (1) is not satisfied without requiring the presence of the proprietor or production of evidence that the return furnished in respect of any period is correct and complete, he shall serve a notice in Form XI on such proprietor requiring him on a date and at a place to be specified therein either to attend in person or to produce or cause to be produced any evidence on which the proprietor relies to prove the correctness of such return or to submit such other accounts, registers or documents of the proprietor as may be considered necessary by him for the purpose of determining the amount of tax due against the proprietor.(3)On the date specified in the notice or as soon afterwards, as may be, the authority referred to in sub-rule (1), after hearing such evidence, as the proprietor may produce and such other evidence as the said authority may require on specified points shall assess the amount of tax due from the proprietor.(4)If the proprietor fails to make a return or having made the return, fails to comply with all the terms of the notice issued under sub-rule (2) or to produce any evidence required under sub-rule (3), the authority referred to in sub-rule (1) shall, after giving the proprietor a reasonable opportunity of being heard, assess to the best of his judgement, the amount of tax, if any, due from the proprietor.
