Punishment for willful suppression of information in the returns

(1) If the proprietor of entertainment willfully suppresses information in the returns and such information, in the opinion of the Chief Commissioner, is material to the calculation of entertainment tax, such proprietor shall be liable to pay a fine of up-to one and a half times the differential amount or imprisonment of six months or both. (2) The Chief Commissioner, for the purpose of sub section (1), shall have the power to file a criminal complaint against such proprietor. (iii) the following shall be inserted after sub-section (3) and the provisos so inserted above, namely:- “(4) If the person to whom a notice of demand has been served under sub-section (1) does not pay the tax within thirty days from the service of such demand, in the absence of any stay issued by the Appellate Authority on the demand notice, the Chief Commissioner may recover by distraint under his warrant and sale of such movable property of the defaulter or if the defaulter is the occupier of the building by distress and sale of any movable property which may be found in or on such building or land, the amount due on account of tax together with the warrant fee and distraint fee and with such further sums as will satisfy the probable charges, that may be incurred in connection with the detention and of the sale of property so distrained. (5) If, for any reason the distraint, or a sufficient distraint of the defaulter's property cannot be effected, the Chief Commissioner may attach the bank account or the immovable property of the defaulter in such manner as may be prescribed, till the recovery of the property tax due: Provided that in case of non-payment of the demanded dues even after sixty days from the date of attachment of the immovable properties, the same may be recovered by the distress sale of the immovable properties so attached. In doing so the demand dues together with the warrant fee and with such further sums as will satisfy the probable charges that may be incurred in connection with distress sale of the immovable property so attached. Provided further that the Chief Commissioner may prosecute the defaulter before a competent court.”