Section 8(c) in The Goa Entertainment Tax Act, 1964
(c)failed to disclose any transaction of receipt or has failed to furnish returns by the prescribed date or has failed to show in the return the appropriate liability to pay tax or has failed to disclose fully and truly all material facts necessary for the proper and correct quantification of the tax liability, then the Commissioner may after giving the proprietor or person an opportunity of being heard, by an order in writing, impose upon the proprietor or person by way of penalty, in addition to any tax assessed or re-assessed or found due in appeal or revision or rectification proceedings, as the case may be, a sum not exceeding one and a half times the amount of tax so assessed or re-assessed or found due in the appeal or revision or rectification proceedings]
