Section 5A(2) in The Assam Amusements and Betting Tax Act, 1939
(2)If no return is submitted under Section 4 by a proprietor, in relation to a cinematograph exhibition and cable service or if the return submitted by such proprietor appears to the taxing authority to be incorrect or incomplete, he shall, after giving such proprietor a reasonable opportunity of being heard and after making such enquiry as he considers necessary, assess to the best of his judgement the amount of entertainment tax, surcharge, service tax or film surcharge payable under this Act by such proprietor. Where such proprietor fails to submit the return within such date as may be prescribed by rules made under this Act or the date specified in the arrangement approved by the State Government, as the case may be, the taxing authority may, if he is satisfied that there is no reasonable cause for the default, direct such proprietor to pay by way of penalty in addition to the amount of entertainment tax, surcharge, service tax, film surcharge so assessed a sum not exceeding double that amount. The amount of entertainment tax, surcharge, service tax or film surcharge so assessed and the penalty so imposed shall be paid by such proprietor within the date specified in a notice, issued in this behalf by the taxing authority.
