Default in payment

If the proprietor fails to pay the tax assessed under section 12 [sic] within the prescribed time, the prescribed authority may impose a penalty and the tax along with the penalty shall be recovered as arrears of land revenue. (1) If the proprietor of an entertainment fails to furnish the return under section 12 or if the return furnished by him appears to the prescribed authority to be incorrect or incomplete or if the proprietor fails to produce the accounts or other documents as required for assessment, the prescribed authority shall determine the tax payable by the proprietor to the best of his judgement after giving the proprietor a reasonable opportunity of being heard. (2) If the proprietor of an entertainment fails to pay the tax determined under sub-section (1), the prescribed authority shall impose a penalty up to the amount of tax or twice the amount of tax as per the rules and shall direct the proprietor to pay the amount of tax and penalty within the specified time. (3) If the proprietor of an entertainment does not pay the amount of tax and penalty within the specified time, then the prescribed authority shall recover such amount of tax and penalty as an arrear of land revenue and shall take further necessary action as per the provisions of the Act. (4) The proprietor of the entertainment shall be given a reasonable opportunity of being heard before passing any order under sub-section (1), (2) and (3) and such order shall be communicated to the proprietor of the entertainment concerned. (5) If the proprietor of the entertainment fails to pay the tax under sub-section (1), he shall be liable to pay interest as prescribed at the rate of 1.5% per month for the period of delay in payment. (6) The order passed by the prescribed authority under sub-section (1) shall be appealable before the appellate authority within 30 days of the communication of the order. (7) If the proprietor of the entertainment fails to comply with the notice issued under section 12: (a) for producing the required accounts or other documents; will be liable to pay a penalty for each day of default as prescribed. (1) Notwithstanding anything contained in section 12 or any law or contract to the contrary, the prescribed authority may, at any time to time, by notice in writing (a copy of which shall be forwarded to the proprietor at his last address known to the prescribed Authority require.- (a) any person from whom any money is due or may become due to a proprietor who has failed to pay by the due date, in accordance with a notice of demand served upon him the fixed sum permitted to be paid under sub-section (2) of section 3, or the amount of entertainment tax or penalty or both payable by him under the provisions of the Act or rules made thereunder. or (b) any person who holds or may subsequently hold any money for or on account of such proprietor, to pay into the Government treasury in the manner specified in the notice issued under this sub-section either forthwith or upon the money becoming due or at or within the time specified in the notice (not being before the money becomes due or it is held), so much of the money as is sufficient to pay the fixed sum permitted to be paid under sub-section (4) of Section 3, or the amount of entertainment tax due from the proprietor or penalty or the whole of the money when it is equal to or less than that amount. (2) The authority issuing a notice under sub-section (1) may at any time or from time to time, amend or revoke any such notice or extend the time for making any payment in pursuance of the notice. (3) Any person making any payment In compliance with a notice issued under sub-section (1) shall be deemed to have made the payment under the authority of the proprietor and the receipt from the Government treasury shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount specified in the receipt. (4) Any person discharging any liability to the proprietor after service on him of the notice issued under sub-section (1) shall be personally liable to the State Government to the extent of the liability discharged or to the extent of the proprietor for the fixed sum permitted to be paid under sub-section(z) of Section 3, or entertainments tax or penalty or both, whichever is less. (5) Where a person on whom a notice is served under sub-section (1) proves to the satisfaction of the authority who issued the notice that the money demanded or any part thereof was not due to the proprietor or that he did not hold any money for or on account of the proprietor at the time the notice was served on him, nor is the money demanded or any part thereof likely to become due to the proprietor or be held for or on account of the proprietor, nothing contained in this section shall be deemed to require such person to pay into the Government treasury any such money or part thereof as the case may be. (6) Any amount of money which a person is required to pay under sub-section (1) or for which he is personally liable to the State Government under sub-section (4) shall, if it remains unpaid, be recoverable as an arrear of land revenue. (7) No action shall be taken under this section in respect of any amount of entertainment tax or penalty or both, the realisation of which has been stayed by an appellate authority under the proviso to sub-section (8) of Section 12, on an appeal by a proprietor under section 7.