Section 30 in The Orissa Entertainment Tax Act, 2006
30. Enhanced penalty after previous conviction.
- Whoever having been convicted of an offence punishable under Sub-section (1) of Section 24, or clause (a) of Sub-Section (1) of Section 25, or Section 27 or Section 29, is again found guilty of an offence punishable under the same provision, shall be subject, for every such subsequent offence, to a fine which may extend to twice the amount of fine provided in such provision.
