section 7
Assessment and collection of tax
The Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981Tax198125 sections
Statutory text
- (1) If the assessing authority is satisfied that the retuWn fu~rlished ur.der the sub-section (1) of section 6 is complete and it. has no reason to believe that it is incorrect, it shall assess the arnount of tax due from the proprietor on the basis of such return.
- (2) (0) If the assessing authority is not satisfied that the retur: 1 filrnished under sub-section (I) of section 6 is comp- lete or ii has reason to beJieve that it is incorrect and it considers it neccessary to require the presence of the pro- prietor or the production of further evidence,it shall serve ' on such proprietor in the prescribed manner a notice 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 scpport 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 consid~ring all the evidence which may be produced, assess the amount of tax due from the proprietor.
- (c) If the proprietor fails to comply with the terms of the notice issued to him under clause (a), the asses- sing authority shall assess to the best of its judgment, tBe amount of tax due from him.
- (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
- (1) of section 6, the assessing authority shall, after giving the proprietor a reasonable opportunity of being heard, assess to the best of its judgment, the amount of tax, if any, due from him.
- (4) Any assessment made under this section shall be without prejudice to any penalty or prosecution for an offence under this Act.
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