Assessment of tax

(1) If the prescribed authority is satisfied that the returns are correct and complete, it shall accept the returns. (2) If no return is furnished or the return is found to be incorrect, the authority shall assess the tax to the best of its judgment. (3) No assessment shall be made after the expiry of the prescribed period. (1) Save as otherwise provided in this Act, no person, other than a person who has some duty to perform in connection with the entertainment, or a duty imposed upon him by or under this Act or any other law, shall be admitted to any entertainment in respect of which entertainment tax is payable under section 3 except with a ticket or complimentary ticket.