Section 10 in The Maharashtra Tax on Lotteries Act, 2006
10. Assessment of scheme escaping assessment.
(1)If the Commissioner has reason to believe that any scheme has escaped assessment of tax or has been assessed at a rate lower than the rate at which it is assessable under this Act, the Commissioner may, notwithstanding anything contained in this Act, at any time, within a period of three years from the date of expiry of the end of the financial year in which the scheme has escaped assessment, or has been assessed at a lower rate than the rate at which it is assessable, proceed to assess or re-assess, to the best of his judgment, the tax payable by the Promoter in respect of such scheme, after following the prescribed procedure.(2)At the time of the assessment or re-assessment, as the case may be, under sub-section (1), the Commissioner may, if he is satisfied that any scheme has been suppressed by the Promoter from assessment, he shall direct the Promoter to pay, in addition to the tax assessed under sub-section (1) a penalty equal to thrice the amount of tax so assessed, alongwith interest, after following the prescribed procedure.
