Chapter V PENALTIES AND PROCEDURE

(1) If any person liable to pay any tax under section 6 is admitted to a place of entertainment in contravention of the provisions of section 9, the proprietor of the entertainment to which such person is so admitted shall be punishable with a fine, not exceeding two thousand rupees. (2) Any person who enters or obtains admission to an entertainment in contravention of the provisions of section 10 shall be punishable with fine not exceeding twice the amount of tax due from him in addition to the amount of tax due.

(1) Any person who sells any ticket in contravention of the provisions of— (a) sub-section (1) of section 16 shall be punishable with a fine not exceeding two thousand rupees; (b) sub-section (2) of said section shall be punishable with a fine not exceeding one thousand rupees. (2) Any person, who purchases any ticket in contravention of the provisions of section 16, shall be punishable with a fine not exceeding two times of value of the admission ticket.

Every proprietor using or possessing a duplicate ticket shall be punishable with a fine not exceeding ten thousand rupees.

(1) Any person who bets in contravention of the provisions of sub-section (1) of section 23 shall be punishable with a fine not exceeding ten thousand rupees. (2) Any person who offers or receives bets in contravention of the provisions of sub-section (2) of section 23 shall be punishable with a fine not exceeding ten thousand rupees.

If any person prevents the entry of any officer duly authorised in this behalf or otherwise Obstructs such officer in the discharge of his duties imposed by or under this Act or the rules made thereunder, such person shall be punishable with a fine not exceeding five thousand rupees.

Whoever holds any entertainment while it is prohibited under sub-section (3) of section 8 or while the 'admission fee and tax collection authorisation certificate' for such entertainment remains suspended or revoked under sub-section (2) of section 18, shall be punishable with fine not exceeding five thousand rupees.

Any person who contravenes any other provisions of this Act or the rules made thereinunder or fails to comply with any order or direction issued in accordance with the provisions of this Act or the rules made thereunder, shall be punishable with a fine not exceeding two thousand rupees.

Whoever having been convicted of an offence punishable under sub-section (1) of section 27, or clause (a) of sub-section (1) of section 28, or section 29, or section 33 is again found guilty of an offence punishable under the same provision, shall be subject for every such subsequent offence, to a fine which may extend to two times of the amount of fine provided in such provision.

(1) If the person, committing an offence under this Act is a company, the company, as well as every person in charge of, and responsible to, the company, for the conduct of its business at the time of the commission of the offence, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: PROVIDED that nothing contained in this sub-section shall render any such person liable to punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of the offence. (2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company, and it is proved that the offence has been committed with the consent or connivance of, or that the commission of offence is attributable to any negligence on the part of any managing agent, secretary, treasurer, director, manager or any other officer of the company, such managing agent, secretary, treasurer, director, manager or other officer of the company shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation : For the purpose of this section,— (a) "company" means any body corporate and includes a firm or other association of individuals, and (b) "director" in relation to a firm, means a partner in the firm.

No civil court shall have jurisdiction to decide, or to deal with any question, which is by or under this Act required to be decided or dealt with, by the Government, or the Commissioner, or any other officer authorised by the Government.

(1) Any offence punishable under this Act may be compounded by the Commissioner, either before or after the institution of the prosecution in relation of such amount of composition fees, as he thinks fit, but not exceeding the maximum amount of fine fixed for the offence. (2) The proceedings instituted in the court shall abate if the offence has been compounded under sub-section (1).

(1) No court shall take cognizance of any offence punishable under this Act or rules made thereunder except on complaint by, or with the previous sanction in writing of, the Commissioner. (2) No court inferior to that of a Metropolitan Magistrate shall try any offence punishable under this Act or rules made thereunder.