Penalty for non-payment of duty

Penalty for non-payment of duty.-(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 or concessional ticket or a pass or badge supplied by the employer under this Act and no person liable to pay entertainments duty shall so enter without having paid, in the manner prescribed, the duty payable under this Act.

1. (2) A person who enters an entertainment without due 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 rupees one hundred and in addition be liable to pay such duty.