Appeals

(1) Any person aggrieved by an order passed under this Act may prefer an appeal to the prescribed appellate authority. (2) The appeal shall be filed within the prescribed time limit. (3) No appeal shall be entertained unless a portion of the tax is deposited as prescribed. (4) The appellate authority may confirm, reduce, enhance or annul the assessment or penalty appealed against. (1) Every proprietor of an entertainment shall get registered under this Act in such manner as may be prescribed. (2) Every such proprietor shall within such time as may be prescribed, apply for registration in the prescribed form to the prescribed authority. (3) If the prescribed authority is satisfied that the application is in order, the registration certificate shall be granted in the prescribed form. (4) Notwithstanding anything contained in sub-section (1), if the prescribed authority has reason to believe that a proprietor who has not applied for registration is liable to pay tax under this Act, such authority may, after giving such proprietor an opportunity of being heard, register him and issue a certificate of registration. (5) The registration certificate granted under sub-sections (2), (3) and (4) shall be valid for such period as may be prescribed. (6) If the proprietor fails to apply for registration within the prescribed time, the prescribed authority may impose penalty not exceeding such amount as may be prescribed. (7) Where any proprietor has more than one place of entertainment, he shall apply for a separate registration certificate for each place of entertainment. (1) Every assessee/ proprietor of an entertainment shall furnish true, complete and correct returns by such dates and to such authority as may be prescribed. (2) If the assessee / proprietor without any reasonable cause, fails to furnish any return within the prescribed date, the prescribed authority may direct that such assessee / proprietor shall, by way of penalty, pay a sum not exceeding twenty rupees for every day, after the prescribed date during which the assessee / proprietor fails to submit the prescribed return. (3) Before the assessee / proprietor furnishes the return required by sub-section (1), he shall, pay into a Government treasury in the prescribed manner, the full amount of such tax, and shall furnish, along with the return, receipt from such Treasury showing the payment of such amount. (4) Where the assessee / proprietor fails to make payment of the entertainment tax due according to the return furnished under sub-section (1) of this Section within the prescribed period, without prejudice to any action which is or may be taken under clause (b) of sub-section (1) of Section 24, the prescribed authority shall after giving such assessee / proprietor an opportunity of being heard, impose a penalty which may extend to three percentum of the amount of tax for each of the first three months or part thereof following the due date and to six percentum for each subsequent, month or part thereof. (5) Any penalty imposed under sub-sections, (2), (5) or (6) shall be without prejudice to any punishment that may be imposed under Section 24. (6) Any amount of tax or penalty which remains unpaid under this Act or any sum required to be paid under Section 3, which remains unpaid after the due date, shall be recoverable as an arrear of land revenue; (7) When the ownership of an entertainment is entirely transferred, the transferee shall be liable to pay any tax and penalty payable in respect of such entertainment and remaining unpaid at the date of the transfer and the transferee shall, within thirty days of the transfer, apply for registration under section 6.