Amendment status not verified — confirm the current text below against the official source.
Suspension or revocation of authorisation certificate for entertainment (1) No proprietor having a licence under the Cinematograph Act, 1952 (Central Act 37 of 1952) shall charge payment for admission and collect entertainment tax without an authorisation to be called 'admission fee and tax collection authorisation certificate' from the Commissioner. (2) The Commissioner may, by order, revoke or suspend that authorisation certificate issued under sub-section (1) if he is satisfied that the proprietor has— (a) admitted any person to any place of entertainment without payment of tax; Or SECTION 21 THE DELHI E&B TAX ACT, 1996 11 (b) failed to pay the tax or deposit security due from him within the time prescribed; or (c) fraudulently evaded the payment of any tax due under this Act; or (d) obstructed any officer in carrying out inspection, search or seizure of records; or (e) failed to produce the records required for inspection by any officer carrying out an inspection under this Act; or (f) contravened any other provision of this Act or the rules made thereunder or any order or direction issued under any such provision. (3) No order to revoke or suspend the 'admission fee and tax collection authorisation certificate' under sub-section (1) shall be passed without giving the holder of such certificate a reasonable opportunity of being heard. (4) Any person aggrieved by an order, revoking or suspending the 'admission fee and tax collection authorisation certificate' under sub-section (2) may, within one month from the date of communication of such order, prefer an appeal to the appellate authority in such manner as may be prescribed and the order of the appellate authority shall be final. (5) Where any 'admission fee and tax collection authorisation certificate' granted under sub-section (1) has revoked or suspended under this section, the Commissioner shall have the power to prevent such entertainment and may, for this purpose, take such steps as he may consider necessary in the circumstances of the case. CHAPTER IV TOTALIZATOR AND BETTING TAX