Penalty for non-payment of tax.-

(1) No person liable to pay entertainments tax shall enter or obtain admission to an entertainment without payment of the tax leviable under 3[section 4], (2) Any person who enters or obtains admission to an entertainment in contravention of the provisions of sub-section (1) shall, on conviction before a Magistrate be liable to pay a fine not exceeding two hundred rupees and shall in addition be liable to pay the tax which would have been paid by him.

Provided that no court shall take cognizance of any offence under this sub-section except with the previous sanction of the prescribed authority,