Provided that no such penalty shall be levied without giving the proprietor an opportunity of being heard.

Assessment

1. (1) Where the assessing authority is satisfied that the proprietor of an entertainment has—
   • (a) failed to give information or take permission as required under sub-section
2. (1) or, as the case may be, under sub-section
3. (2) of section 9 ; or
   • (b) failed to submit true and correct returns in the prescribed form; or
   • (c) printed, distributed, possessed, sold or used duplicate tickets; or
   • (d) fraudulently evaded or attempted to evade, the payment of tax due in any manner whatsoever, it shall, after giving the proprietor a reasonable opportunity of being heard, assess to the best of its judgment, the amount of the tax due from the proprietor and may also impose a penalty equal to twice the amount of the tax assessed.
4. (2) For the purpose of sub-section (1), the unit of assessment shall be a quarter and no order assessing tax payable under this Act in relation to any quarter shall be made at any time later than three years from the expiry of the year to which that quarter relates.
5. (3) Where the assessing authority is of the opinion that any tax payable under this Act has escaped assessment or has been under- assessed, such authority may proceed to reassess, to the best of his judgment, tax so due within a period of five years from the expiry of the year to which that quarter relates: Provided that no order under this sub-section shall be passed without giving the proprietor an opportunity of being heard.
6. (4) The amount of tax assessed or reassessed by the assessing authority shall, together with any penalty that may be directed to pay, be paid by the proprietor within a period of thirty days from the date of service of notice of demand issued by the assessing authority.