Bare ActsThe Himachal Pradesh Entertainments Duty Act, 1968

Section 4

The words “television or” inserted vide H

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The words “television or” inserted vide H.P. Act No. 13 of 1999. THE HIMACHAL PRADESH ENTERTAINMENTS DUTY ACT, 1968 12 direct him to pay by way of penalty in addition to the duty due, if any, a sum not exceeding two thousand rupees: Provided that in cases of free, surreptitious, un-authorised or concessional entry, whether with or without the knowledge of the proprietor, the prescribed authority shall direct the proprietor to pay, by way of penalty, a sum equal to twenty-five times the amount of duty found to be due as a result of such entry. (2) No prosecution for an offence under this Act shall be instituted against a proprietor of an entertainment in respect of the same facts on which a penalty has been imposed on him under sub-section (1).

Section 4 – The Himachal Pradesh Entertainments Duty Act, 1968 | DailyLaw.ai