the tamil nadu entertainments tax act, 1939 - Tamil Nadu VAT

assessment:
1 [ 7-B. Payment for admission, etc., escaping
2 [ (1) Where, for any reason any payment for admission to
any entertainment or any amount collected for television exhibition
has escaped assessment to tax under 3 [ Section 4, 4-E or 4-F or 4-G ]
as the case may be, the authority prescribed under sub-section (1) of
Section 7-A may, subject to the provisions of sub-section (3) and at
any time within such period as may be prescribed, assess to the best
of its judgment the tax due on such payment or 3 [ exhibition under
Section 4 or on such amount collected for television exhibition under
Section 4-E or on such payment under Section 4-F ], 4 [ or on such
payment for recreation parlour under Section 4-G] as the case may be,
after making such enquiry as it may consider necessary and after
giving the proprietor a reasonable opportunity to show cause against
such assessment.
1. Inserted by Inserted by Tamil Nadu Act No. 20 of 1960 with effect
from 1 st April 1960.
2. Substituted by Tamil Nadu Act No.40 of 1989, with effect from
1 st July, 1989.
3. These two expressions were substituted for the expressions
‘Section 4 or Section 4-E’ respectively, by section 5 of the
Amendment Act No.32 of 1998. The date of effect of this
Amendment was prescribed as ‘on such date as the State
Government may, by notification, appoint’ but this was later
amended, in so far as Section 5 and 8 of that Act are concerned,
as ‘shall come into force at once’, by Section 2 of the Amendment
Act No.46 of 1998, which was notified to come into effect from
12 th January, 1999. Thus, these two amendments to this sub-
section and to sub-sections (2) and (3) as well as to Section 14,
made by the aforesaid Amendment Act No.32 of 1998, will have
effect only from 12 th January, 1999, in terms of Section 5 of the
Tamil Nadu General Clause Act, 1891, as the amendments made
by Act No.46 of 1998 to these sections had not been given
retrospective effect by it.
4. Added by Tamil Nadu Act No.21 of 2001 with effect from 1 st
November, 2001
(2) Where, for any reason, any payment for admission to
any entertainment or any cinematograph exhibition or any amount
collected for television exhibition has been assessed at a rate lower
than the rate at which it is assessable under 1 [Section 4, or 4-E or 4-F
3 [or 4-G] as the case may be the authority prescribed under subsection
(1) of Section 7-A may, subject to the provisions of sub-section
(3) and at any time within such period as may be prescribed, reassess
the tax due on such payment or 2 [exhibition under Section 4 or on
such amount collected for television exhibition under Section 4-E, or
on such payment under Section 4-F], 3 [or on such payment for