Offences and penalties

Offences and penalties.-(1) If the proprietor of an entertainment-

1. (a) fraudulently evades the payment of any duty due under this Act, or
2. (b) obstructs any officer making an inspection, a search or seizure under this Act, or
3. (c) acts in contravention of, or fails to comply with, any of the provisions of this Act or the rules made thereunder: he shall, on conviction, be liable in respect of each such offence to rigorous imprisonment which may extend six months but shall not in any case be less than one month and a fine not exceeding one thousand rupees. On a second conviction for the same offence the minimum sentence shall not be less than four months.

1. (3) No Court shall take cognizance of an offence under this Act, or under the rules made thereunder except on a complaint made by a person authorised in this behalf by the Government, and no court inferior to that of a Judicial Magistrate of the first class shall try any of the offences under this Act.