Section 14(1) in Tamil Nadu Entertainments Tax Act, 1939
(1)(a)The proprietor of any entertainment or any person employed by him in any place of entertainment who admits any person to any place of entertainment in contravention of the provisions of section 6, or(b)the proprietor of any entertainment who -(i)fraudulently evades the payment of any tax due under this Act, or(ii)contravenes any of the provisions of this Act,[or](c)[***] [Omitted by section 13(1) of the Tamil Nadu Entertainments Tax (Amendment) Act, 2004 (Tamil Nadu Act 38 of 2004), which shall come into force on 4th October 2004. This clause was previously added by section 12(ii) of the Tamil Nadu Entertainments Act (Amendment) Act, 1982 (Tamil Nadu Act 25 of 1982) and the expression 'or' was inserted by section 8(1) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of 1998).](d)[ The proprietor of an entertainment or any person employed by him who collects any amount as price of admission in excess of the amount prescribed by the licensing authority under the provisions of the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955) and the rules made thereunder,] [Added by section 8(2) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of 1998).][shall, on conviction by a Magistrate, -(i)in respect of each such offence falling under clause (a) or sub-clause (ii) of clause (b) [***] or clause (d), be liable to a fine which may extend to one thousand rupees;(ii)in respect of an offence falling under sub-clause (i) of clause (b), be punished with imprisonment of either description for a term which may extend to one year and with fine].[(1-A) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), an offence falling under sub-clause (i) of clause (b) of sub-section (1) shall be cognizable.] [Inserted by section 2(6)(b) of the Tamil Nadu Entertainments Act and Local Authorities Finance (Amendment) Act, 1978 (Tamil Nadu Act 5 of 1978).][(l-B) No Court shall take cognizance of an offence falling under sub-clause (1) of clause (b) of sub-section (1), except upon complaint, in writing, made by any officer not below the rank of [Commercial Tax Officer] [Inserted by section 2(6)(b) of the Tamil Nadu Entertainments Act and Local Authorities Finance (Amendment) Act, 1978 (Tamil Nadu Act 5 of 1978).] and authorised in this behalf by the State Government by general or special order.] [Substituted by the Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of 1998), as amended by section 3 of the Tamil Nadu Entertainments Act (Amendment) Act, 1998 (Tamil Nadu Act 46 of 1998).]
