Section 4B(2) in The Maharashtra Entertainments Duty Act, 1923
(2)If the [local authority] [Substituted 'State Government' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] is not satisfied that the returns furnished by a proprietor of any entertainment are correct and complete, and the [local authority] [Substituted 'State Government' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] think it necessary to require the presence of the proprietor, or the production of further evidence, the [local authority] [Substituted 'State Government' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] shall serve on such proprietor a notice in the prescribed manner requiring him on a date and at a place to be therein specified either to attend and produce or to cause to be produced all evidence on which such proprietor relies in support of his returns, or to produce such evidence, as is specified in the notice.On the date specified in the notice, or as soon as may be thereafter, the [local authority] [Substituted 'State Government' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] shall, after considering all the evidence which may be produced, assess the amount of entertainments duty due from the proprietor.
