Power to impose pecuniary penalties on proprietors of entertainments

(1) Where a proprietor of an entertainment commits any of the acts specified in sub-section (1) of section 15, the prescribed authority may, after affording such proprietor a reasonable opportunity of being heard, direct him to pay, in addition to the duty, if any, due, a penalty not exceeding Rs. 2,000 (two thousand rupees): Provided that in cases of free, surreptitious, or concessional entry, whether with or without knowledge of the proprietor, the prescribed authority shall direct the proprietor to pay, by way of penalty, a sum equal to twenty-five times the amount of duty found to be due as a result of such entry. (2) No prosecution for an offence under this Act shall be instituted against a proprietor of an entertainment in respect of the same facts on which a penalty has been imposed on him under sub-section (1).