Penalty for non-payment of duty

Tax201922 sections

Statutory text

(1) Except as otherwise provided in this Act, no person shall enter an entertainment unless he is in possession of a ticket or a complimentary ticket or a badge issued by the employee under this Act and a person liable to pay entertainment duty shall not enter without having paid such duty payable under this Act in such manner, as may be prescribed.
(2) A person who enters an entertainment without permission or surreptitiously, with intent to evade the duty payable under this Act shall, on conviction by a Magistrate, be punishable with fine which may extend to ₹ 500 (five hundred rupees) and in addition be liable to pay such duty.

Study data processing for this section.

PDF: pending for this language.