Amendment status not verified — confirm the current text below against the official source.
If any person liable to pay entertainments tax is admitted to any place of entertain ment and the provisions of section 8 are not complied with, the proprietor of the entertainment to which such person is admitted shall, on conviction before a Magistrate, be liable in respect of each such offence to a fine not exceeding five hundred rupees, and shall, in addition, be liable to pay any tax which should have been paid. 1["Provided that the Collector may, before or after institution of a crimi- nal proceedings under this Act, accept from the person who is accused of an offence, as aforesaid, a sum not exceeding rupees five hundred or double the amount of such tax, whichever is greater, in addition to the tax payable and compound the offence or, as the case may be, pass an order in writ- ing and recording the reasons for there that no criminal proceeding shall be instituted against such person in respect of the same offence."