Amendment status not verified — confirm the current text below against the official source.
Punishment for non-payment of entertainment tax.- (1) If the proprietor of entertainment fails to pay tax under this_ Act within such time period provided under the Rules, such proprietor shall be liable to pay a fine of up to two times the tax payable or be sentenced to imprisonment of up to one year or both. (2) The Chief Commissioner, for the purpose of sub section (1), shall have the power to file a criminal complaint against such proprietor.