section 17
Registration of proprietor
The Gujarat Entertainments Tax Act, 1977Tax197720 of 19 sections available
Statutory text
Registration of proprietor.-(1) Every proprietor of an entertainment shall, within such time as may be prescribed, get himself registered in such manner as may be prescribed for the purpose of this Act.
- (2) If a proprietor fails to get himself registered as aforesaid, he shall, without prejudice to any other action which may be taken against him under this Act, be liable to pay a penalty of such amount not exceeding five hundred rupees as the prescribed officer may determine after giving the proprietor a reasonable opportunity of being heard.
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