Amendment status not verified — confirm the current text below against the official source.
(1) The Commissioner may for good and sufficient reason, demand, from a proprietor of an entertainment a reasonable security before the entertainment is held and on such demand being made the proprietor' concerned shall furnish the security. (2) Commissioner may deduct any arrears of tax from the security and may vary or forfeit the security in such manner as may be prescribed. Provided that, no order to forfeit the security shall be made unless, after 'giving the proprietor reasonable opportunity of being heard, the commissioner is satisfied that the proprietor has evaded the tax. Liability of Payment.