Payment for admission, etc., escaping assessment.- (1) Where, for any reason,

1. (i) any complimentary ticket or any payment for admission to any entertainment has escaped assessment to tax under section 3 or section 3-A 1[x x x]1 2[or section 3B]2, 3[section 4A or section 4B or section 4C]3 4[section 4D, section 4E and section 4F]4; or
2. (ii) any cinematograph show has escaped assessment to tax under 1[section 4 or section 4A]1, 2[section 4B or section 4C]2 3[and section 4D]3; or 1[(iia) any tax payable under section 4G has escaped assessment to tax]1;
3. (iii) such ticket, payment or show has been assessed at a rate lower than the rate at which it is assessable under section 3 or section 3-A 1[x x x]1 2[or section 3B]2 or 5[section 4 or section 4A]5 3[section 4B or section 4C]3 4[or section 4D or section 4E or section 4F or section 4G]4, the authority prescribed under sub-section (1) of section 6A may, subject to the provisions of sub-section (2) and at any time within such period as may be prescribed, 5[assess or re-assess, to the best of its judgment, the tax due on such ticket, payment or show under section 3 or section 3A 1[x x x]1 2[or section 3B]2 or section 4 or section 4A]5 3[or section 4B or section 4C]3 or section 4D 4[or section 4E or section 4F or section 4G]4, as the case may be, after service of notice on the proprietor and after making such enquiry as it may consider necessary.

¹ Inserted by Act 36 of 1976 w.e.f. 1.4.1976 and Omitted by Act 13 of 1982 w.e.f. 1.7.1982.

² Inserted by Act 25 of 1994 w.e.f. 27.9.1994.

³ Inserted by Act 7 of 1997 w.e.f. 27.9.1994.

⁴ Substituted by Act 5 of 2002 w.e.f. 1.4.2002.

¹ Substituted by Act 16 of 1977 w.e.f. 1.4.1979.

² Inserted by Act 7 of 1997 w.e.f. 27.9.1994.

³ Substituted by Act 5 of 2002 w.e.f. 1.4.2002.

¹ Inserted by Act 5 of 2002 w.e.f. 1.4.2002.

¹ Inserted by Act 36 of 1976 w.e.f. 1.4.1976 and Omitted by Act 13 of 1982 w.e.f. 1.7.1982.

² Inserted by Act 25 of 1994 w.e.f. 27.9.1994.

³ Inserted by Act 7 of 1997 w.e.f. 27.9.1994.

⁴ Substituted by Act 5 of 2002 w.e.f. 1.4.2002.

¹ Inserted by Act 36 of 1976 w.e.f. 1.4.1976 and Omitted by Act 13 of 1982 w.e.f. 1.7.1982.

² Inserted by Act 25 of 1994 w.e.f. 27.9.1994.

³ Inserted by Act 7 of 1997 w.e.f. 27.9.1994.

⁴ Inserted by Act 5 of 2002 w.e.f. 1.4.2002.

⁵ Substituted by Act 16 of 1977 w.e.f. 1.4.1979.

1. (2) In making an assessment or re-assessment under sub-section (1), the authority prescribed under sub-section (1) of section 6-A may, if it is satisfied that due to wilful mis-statement or suppression of facts by the proprietor, the tax has not been levied or has been levied at a rate lower than the rate at which it is leviable, direct the proprietor to pay, in addition to the tax assessed or re-assessed under sub-section (1), a penalty 1[not less than a sum equal to but]1 not exceeding 2[thrice]2 the tax so assessed or reassessed: Provided that no penalty under this sub-section shall be imposed unless the proprietor affected has had a reasonable opportunity of showing cause against such imposition.
2. (3) The powers under sub-section (1) may be exercised by the authority prescribed under sub-section (1) of section 6-A even though the original order of assessment, if any, passed in the matter has been the subject matter of an appeal or revision.
3. (4) In computing the period of limitation for assessment or reassessment under this section, the time during which the proceedings for assessment or re-assessment remained stayed under the orders of a civil court or other competent authority shall be excluded.]1

¹ Inserted by Act 9 of 1984 w.e.f. 1.4.1984.

² Substituted by Act 36 of 1976 w.e.f. 1.4.1976.