section 6
Prohibition against entry and penalty
The Sikkim Entertainment Tax Act 1980(I) No person liable to pay entertainment tax shall enter or obtain admission to an entertainment without payment of' the tax leviable under section 3 or section 4. (2) Any person who enters or obtains admission to an entertainment in contravention of the provision of sub-section (I), shall on conviction before a Magistrate, be liable to pay a fme not exceeding two hundred rupees and shall in addition be liable to pay the tax which would have been paid ,by him. (3) If any person liable to pay entertainment tax is admitted to a place of entertainment without payment of the tax leviable under section 3 or section 4 the proprietor of the entertainment to which such person is admitted shall, on conviction before a Magistrate, be liable in respect of every such contravention to a fine not exeeding rupees five hundred.
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