Offences and penalties

Offences and penalties.

1. (1) If any person—
   • (a) admits any person to an entertainment in contravention of the provisions of section 4 or section 5; or
   • (b) fails to pay the tax due from him under the provisions of this Act; or
   • (c) fraudulently evades the payment of any tax due under this Act; or
   • (d) contravenes any of the provisions of this Act or of the rules made thereunder, for which no other penalty is provided in this Act; he shall, on conviction, be punished with fine which may extend to five hundred rupees.
2. (2) If any person is convicted of an offence under clause (a),
   • (b) or
   • (c) of sub-section (1), the court may, in addition to the fine imposed, order the payment by him of the amount of tax which should have been paid and the amount so ordered to be paid shall be recoverable as if it were a fine imposed by the court.