Penalties

1[5. If the proprietor—

1. (a) admits any person to any entertainment in contravention of section 4 or 4-B; or
2. (b) exhibits any advertisement in contravention of section 3-A; or
3. (c) fails without sufficient cause to submit any return as requierd by section 4-A; he shall, without prejudice to the recovery of any tax that may be due from him, be punishable with a fine which may extend to [five thousand] 2 rupees.] 5-A. Composition of offences 3[5-A. 4[(1) Subject to such conditions as may be prescribed, the Excise Commissioner or such other officer of the Exicse Department as may be authorised by the State Government in this behalf may—
4. (a) on acceptance of a sum not exceeding [twenty times] 5 the amount of entertainments duty or advertisement tax which ought to have been paid under section 3 or section 3-A, as the case may be, compound any offence under this Act;
5. (b) on acceptance of a sum not exceeding [five thousand] 6 rupees, compound any offence relating to breach of rules made under this Act.

1. (2) On the composition of the offence no further action in respect thereof shall be taken against the person accused of it and if any proceedings have already been instituted against him in any court, the composition shall have the effect of an acquittal of such person.]