Section 6A(3) in The Karnataka Entertainments Tax Act, 1958
(3)If no return is submitted by the proprietor of the entertainment under sub-section (1) before the date prescribed or if the return submitted by him appears to the prescribed authority to be incorrect or incomplete, the prescribed authority shall, after making such enquiry as it considers necessary, determine the tax due under [sections 3, 3A, [x x x] [Substituted by Act 36 of 1976 w.e.f. 1.4.1976]] [4, 4A, 4B, [4C] [Substituted by Act 7 of 1997 w.e.f. 27.9.1994] [4D, 4E, 4F and 4G] [Substituted by Act 5 of 2002 w.e.f. 1.4.2002]], and assess the proprietor to the best of its judgment:Provided that before taking action under this sub-section, the proprietor shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him or that no return was due from him.
