Section 26A in Tamil Nadu Entertainments Tax Rules, 1939
26A. [] [Inserted by G.O. Ms. No. 4522, Revenue, dated the 22nd December 1958.]
[(1)] [Existing sub-rule (l)was renumbered as sub-rule (2) inserted by G.O. P. No. 68, with effect from 12th February 1991.] After the close of the year to which the return submitted under [rules 30,32-C and sub-rule (3) of rule 32-J] [Inserted by No. SRO A-44/91, dated the 12th February 1991.] relate, the Entertainments Tax Officer shall, after such scrutiny of the accounts, registers, records and other documents and after such enquiry as he considers necessary, satisfy himself that the returns filed are correct and complete and finally assess under a single order on the basis of the returns, the tax payable under any of the sections 4, [5-A] [Now, sections 5-A, 5-B and 5-D were omitted by Tamil Nadu Act 38 of 2004.] or [5-B] [Now, sections 5-A, 5-B and 5-D were omitted by Tamil Nadu Act 38 of 2004.] of the Act for the year to which the returns relate.(2)[ If no return is submitted by the proprietor as required in the [permit or certificate of registration] [Inserted by No. SRO A-44/91, dated the 12th February 1991.] in Form IV within the time specified therein, or if the return submitted by him appears to the Entertainments Tax Officer to be incorrect or incomplete, the Entertainments Tax Officer shall, after making such enquiry as he considers necessary, determine the tax or taxes due under section 4 [***] [Words 'or 4-A or 4-B or 4-C' were omitted by SRO A-60/90, dated 4th April 1990, with effect from 1st July 1989.] or [5-D] [Now, sections 5-A, 5-B and 5-D were omitted by Tamil Nadu Act 38 of 2004.] of the Act or under both to the best of his judgement:]Provided that, before taking action under this rule, the Entertainments Tax Officer shall issue a notice to the proprietor calling upon him to produce his accounts at the time and place to be specified in the notice and to prove the correctness and completeness of the return where one has been submitted or to prove that he is not liable to submit any return and also allow him a reasonable opportunity of being heard.
