Payment for Admission, etc escaping assessments
 
  1. [Where, for any reason any entertainment show has escaped assessment to tax under section 4 or section 4A, the prescribed authority 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 entertainment show under section 4 or section 4A, as the case may be, after making such enquiry as it considers necessary and after giving the proprietor a reasonable opportunity to show cause against such assessment.]
    Note : See Rule 14, Rule 31, Rule 32 & Rule 39(1) of AP Entertainment Rules, 1939
    Act No.16 of 1985 has repealed this sub-section w.e.f. 7-9-1984.
  2. (Where, for any reason, any entertainment show has been assessed) at a rate lower than the rate at which it is assessable under section 4 or3( Section 4A 2(..... ), as the case may be, the prescribed authority may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, re-assess the tax due on such payment or entertainment show under section 4 or 3 (Section 4A 2(..... ) 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 re-assessment.
    Note : See Rule 50, Rule 51, Rule 52 of AP Entertainment Rules, 1939
    1. Act No.16 of 1985 has substituted for the words "where for any reason, any payment for admission to any entertainment or any entertainment show has been assessed" w.e.f. 7-9-1984.
    2. Act No. 24 of 1984 has omitted the words "or section 4C" w.e.f. 1-1-1984.
    3. Act No.58 of 1976 has substituted this for the expression "Section 4A".
  3. When making an assessment to the best of Judgement under sub-section (1) or sub-section (2) the 1(prescribed authority) may also direct the proprietor to pay in addition to the tax assessed, a penalty as specified in sub-section (4).

    Act No. 24 of 1984 has substituted this for the words "assessing authority" w.e.f. 1-1-1984.
  4. The penalty leviable under sub-section (3) shall,
    1. in a case where the 1 (prescribed authority) is satisfied that the failure of the proprietor to disclose the whole or part of the particulars correctly or to submit the return before the prescribed date, was wilful, not be less than three times but may exceed five times the entertainments tax, 2(x x x) or the tax on entertainment shows due;
    2. in a case where such failure was not wiflul, not exceed one half of such tax:
      Provided further 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.
      Provided further 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.
      1. Act No. 7 of 1976 has inserted this Section w.e.f. 25-2-1974.
      2. Act No. 24 of 1984 has substituted this for the words "assessing authority" w.e.f. 1-1-1984.
      3. Act No. 24 of 1984 has omitted the words "additional tax" w.e.f. 1-1-1984.
      4. Act No. 30 of 2005 has substituted this for the words "not exceed one and half turn" w.e.f. 01-04-2006.