Section 10 in The Maharashtra Casinos (Control and Tax) Act, 1976
10. Best judgment assessment of tax in certain cases.
(1)Where an officer authorised by the State Government in this behalf is not satisfied about the correctness or completeness of the accounts kept by any licensee or where any licensee fails to submit any statement of accounts as required by this Act, the said officer shall after giving a reasonable opportunity to the licensee to be heard and after taking into account all relevant material which he may have gathered, make the assessment of the tax payable by the licensee to the best of his judgment and call upon the licensee by order in writing to pay the amount of tax so assessed on or before such date as may be specified in the order.(2)Any licensee aggrieved by any order made under sub-section (1) may appeal against the order to the State Government within a period of sixty days from the date of receipt of such order and the order passed by the State Government in appeal shall be final and shall not be called in question in any Court.
