Repeal and saving

(1) The provisions of the previous Bihar Entertainment Tax Act as applicable to the State of Jharkhand are hereby repealed, provided that such repeal shall not affect the previous operation of the said Act or any right, privilege, obligation or liability acquired, accrued or incurred thereunder. (2) All rules, notifications, and orders issued under the act so repealed shall remain in force as if they were issued under this Act unless specifically repealed or superseded under this Act. (3) Any proceeding pending under the repealed Act shall continue as if this Act had not been passed. (1) If the prescribed authority is satisfied that the return furnished under sub-section (3) is correct and complete, he shall assess the tax on the basis of such return. (2) If the prescribed authority has reason to believe that the return furnished under sub-section (1) is incorrect or incomplete or that any proprietor has failed to furnish the return, he shall proceed to assess the tax to the best of his judgment after giving the proprietor a reasonable opportunity of being heard. (3) If the prescribed authority has reason to believe that tax has escaped assessment or has been under-assessed, he may, within such time as may be prescribed, proceed to assess or re-assess the tax in such manner as may be prescribed, after giving the proprietor a reasonable opportunity of being heard. (1) No assessee / proprietor, who does not hold certificate of registration granted under sub-section (3) of section 6 shall collect from any person any amount, by whatever name or description it may be called, towards or purporting to be taxed on admission to an entertainment. (2) No .registered assessee / proprietor shall collect from any person any such amount except in a case in which and to the extent to wbic'b such assessee / proprietor is liable to pay tax under sub-section (I) of Section 3. (3) If any person or registered assessee / proprietor contravenes the provisions of sub- section ( 1) or sub-section (2) the prescribed authority shall, after giving an opportunity of being heard by an order in writing direct that such person or registered assessee / proprietor shall pay by way of penalty, a sum equal to twice the amount collected in contravention of the provisions of the said sub-sections (l) and (2).