Amendment status not verified — confirm the current text below against the official source.
In the principal Act, the existing section 5 shall be renumbered as section 5(1) and the following shall be inserted as sub-section (2) of the section, namely :- "(2) If any proprietor of a cable television network fails to pay the entertainment tax as per provision of section 3C, he shall on conviction before a Magistrate, be liable in respect of each such offence to a fine not exceeding one and a half times of the amount of the tax due and shall in addition be liable to pay any tax which should have been paid."