Vidhi Codex

section 7

Assessment of tax

The Andhra Pradesh Tax on Luxuries in Hotels and Lodging Houses Act, 1987
Tax198729 of 30 sections available
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Statutory text
  1. (1) If the assessing authority is satisfied that the return furnished under sub-section
  2. (1) of section 6 is complete and if there is no reason to believe it to be incorrect, he shall assess the amount of tax due from the proprietor on the basis of such return. (2)
    • (a) If the assessing authority is not satisfied that the return furnished under sub-section
  3. (1) of section 6 is complete or if he has reason to believe that it is incorrect and it considers it necessary to require the presence of the proprietor or the production of further evidence, it shall serve a notice on such proprietor in the manner prescribed requiring him on a date and at a place specified therein either to attend and produce or cause to be produced all evidence on which such proprietor relies in support of his return or to produce such evidence as is specified in the notice.
    • (b) On the date specified in the notice, or as soon as may be thereafter, the assessing authority shall, after considering all the evidence which may be pro- duced, assess the amount of tax due from the proprie- tor.
    • (c) If the proprietor fails to comply with the terms of the notice issued to him under clause (a), the assessing authority shall assess to the best of its judgment, the amount of tax due from him.
  4. (3) If a proprietor liable to pay tax under this Act, fails to furnish a return in respect of any period within the period specified in sub-section
  5. (1) of section 6, the assessing authority shall, after giving the pro- prietor a reasonable opportunity of being heard, assess to the best of his judgment, the amount of tax, if any, due from him.
  6. (4) The amount of tax assessed and due from the proprietor under this section shall be paid by the proprietor on receipt of the notice issued by the asses- sing authority in the prescribed form, within such time as may be prescribed.
  7. (5) Any assessment made under this section shall be without prejudice to any penalty or prosecu- tion for any offence punishable under this Act.

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