- Every proprietor of an entertainment shall submit such returns relating to payments for admission, to such authority, in such manner and within such time as may be prescribed.
Note : See Rule 9, Rule 12 , Rule 13 , Rule 14 , Rule 15, Rule 16, Rule 22, Rule 23, Rule 53, Rule 57 and Form I, Form V, Form VI of AP Entertainment Rules, 1939.
- If the prescribed authority is satisfied that any return submitted under sub-section (1) is correct and complete, it shall assess the amount of tax payable by the proprietor on the basis thereof.
- If no return is submitted by the proprietor of the entertainment under sub-section (1) before the date prescribed, or if the return submitted by him appears to the prescribed authority to be incorrect or incomplete, the prescribed authority shall, after giving the proprietor an opportunity of proving the correctness and completeness of any return submitted by him or that no return was due from him, and after making such inquiry as it considers necessary, assess to the best of its judgement the amount of tax payable by the proprietor under this Act.
Note : See Rule 17, Rule 18, Rule 48, Rule 49, Rule 51, Rule 52, Form VIII, Form A, Form B of AP Entertainment Rules, 1939
Act No.3 of 1974 has substituted this Section w.e.f. 25-2-1974.
|