Section 9 in The Gujarat Entertainments Tax Act, 1977
9. Assessment of escaped payments for admission and re-assessment of payments for admission assessed at lower rate [and assessment on failure to pay tax under section 6B.] [These words, figure and letter were added 'at the end', by Gujarat 13 of 1993, Section 7 (1) (iii).]
(1)Where for any reason any payment for admission to any entertainment or any complimentary ticket has escaped assessment to tax, [or the proprietor has failed to pay tax payable under section 6B] [These words, were inserted, by Gujarat 13 of 1993, Section 7 (1) (i).], the prescribed officer may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, assess to the best of his judgement the tax due on such payment or ticket [or on failure to pay tax under section 6B] [These words, figure and letter were inserted, by Gujarat 13 of 1993, Section 7 (1) (ii).], after making such inquiry as he may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such assessment.(2)Where any reason any payment for admission to any entertainment or any complimentary ticket has been assessed at a rate lower than the rate at which it is assessable under section 3 or section 4, as the case may be, the prescribed officer may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, re-assess the tax due on such payment or ticket, after making such inquiry as he may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such re-assessment.(3)In making any assessment or re-assessment under sub-section (1) or sub-section (2), as the case may be, the prescribed officer may, if he is satisfied that due to wilful misstatement or suppression of the facts by the proprietor, the tax has not been levied or has been levied at a rate lower than the rate at which it is leviable, direct the proprietor to pay, in addition to the tax assessed or re-assessed under sub-section (1) or sub-section (2), as the case may be, and without prejudice to any other liability that he may incur under the provisions of this Act, a penalty not exceeding one and a half times the tax so assessed or re-assessed:Provided that no penalty under this sub-section shall be imposed unless the proprietor affected has had a reasonable opportunity of showing cause against such imposition.(4)The power under sub-section (1) or sub-section (2) may be exercised by the prescribed officer, notwithstanding that the original order of assessment, if any, passed in the matter has been the subject matter of an appeal or revision.(5)In computing the period of limitation for assessment or re-assessment under this section, the time during which proceedings for assessment or re-assessment may have remained stayed under the orders of a civil court or other competent authority shall be excluded.[(6) The provisions of sub-sections (1) to (5) shall, so far as may be, apply in any case where for any reason, tax [under section 6, 6A or 6B] [Sub-Section (6) Was Added By Gujarat 17 Of 1982, Section 5 (W.E.F. 01-04-1982).] has escaped assessment.]
