Amendment status not verified — confirm the current text below against the official source.
Offences and penalties.-(1) If the proprietor of an entertainment.- (a) fraudulently evades the payment of any duty due under this Act; or (b) obstructs any officer making an inspection, a search or seizure under this Act; or (c) acts in contravention of, or fails to comply with any of the provisions of this Act or the rules thereunder, he shall, on conviction, be liable in respect of each such offence to a fine which may extend to two thousand rupees, and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence. (2) No court shall take cognizance of an offence under this Act or under the rules made thereunder except on a complaint made by a person authorised in this behalf by the Government and no court inferior to that of a magistrate of the first class shall be competent to try any of the offences under this Act.