Offences and penalties.-

(1) Notwithstanding anything contained in any law for the time being in force, a ticket for admission to an entertainment shall not be resold for profit by the holder thereof. (2) Whoever resells any ticket for admission in contravention of the provisions of sub-section (1) shall, on conviction before a Magistrate, be liable to pay fine which may extend to two hundred rupees. (3) (a) The proprietor of an entertainment or any person employed by him in any place of entertainment, who admits any person to any place of entertainment in contravention of the provisions of the sub-section (1) or sub-section (2) of section 6, or (b) The proprietor of an entertainment who- (i) fails to pay the tax due from him under this Act within the prescribed time, or (ii) fraudulently evades the payment of tax due from him under this Act, or (iii) contravenes any of the provisions of this Act or the rules framed thereunder for which no other penalty has been provided under this Act, shall be liable to pay by way of penalty- 1[(i) in respect of cases referred to in clause (a) and sub-clause (i) of clause (b) regarding entertainment tax in addition to the amount of tax payable by him, a sum not exceeding Rs. 100/- per person; (ii) in respect of cases referred to in sub-clause (i) of clause (b) regarding advertisement tax and in respect of cases referred to in sub-clause (iii) of clause (b) in addition to the amount of tax payable by him, a sum not exceeding Rs. 500/-; and (iii) in respect of cases referred to in sub-clause (ii) of clause (b) in addition to the amount of tax payable by him a sum not exceeding Rupees Five hundred or double the amount of tax evaded whichever is higher], (4) The prescribed authority not below the rank of an Assistant Commercial Taxes Officer may, after affording a reasonable opportunity of being heard to the person affected, impose the penalty mentioned in sub-section (3). (5) 2[xxxx]