8A. [ Imposition of penalty for contravening certain provisions. [Section 8-A to 8-I inserted by the Amendment Act 20 of 2006.]
(1)If a proprietor or person-(a)(i)not being liable to pay tax under this Act, collects any sum by way of entertainment tax; or(ii)being registered collects any amount by way of entertainment tax in excess of the tax payable by him; or(iii)otherwise collects tax in contravention of the provisions of section 8E; or(b)being liable to pay tax under this Act, or was required so to do by the Commissioner by a notice, served on him, fails in contravention of sub-section (1) of section 8F to keep a true account of his turnover of receipts of entertainment provided or fails when directed so to do under that section to keep any account or record in accordance with direction, he shall be liable to pay, in addition to any tax for which he may be liable, a penalty of an amount as follows:-(i)If the Commissioner is satisfied that any proprietor or person has acted in contravention referred to in sub-clause (i) and (iii) of clause (a), he may, after giving such proprietor or person a reasonable opportunity of being heard, direct him to pay by way of penalty, a sum not exceeding one and half times the tax collected in contravention of the said provision.(ii)Where there has been a contravention referred to in sub-clause (ii) of clause (a) or in clause (b), a penalty not exceeding one half times the tax in addition to any sum collected by the proprietor or person by way of tax in contravention of section 8E shall be forfeited to the Government after giving such proprietor or person an opportunity of being heard.(2)If the Commissioner, in the course of any proceeding under this Act or otherwise, has reason to believe that any person has become liable to a penalty or forfeiture or both penalty and forfeiture of any sum under sub-section (1), he shall serve on such person a notice in the prescribed manner requiring him on a date and at a place specified in the notice to attend and show cause as to why a penalty or forfeiture or both penalty and forfeiture of any sum as provided in sub-section (1) should not be imposed on him.(3)The Commissioner shall, thereupon, hold an inquiry and shall make such order as he thinks fit.(4)If the Commissioner has reason to believe that the entry into this casino to any person is allowed without payment of charges for admission as provided in column (3) of Schedule 'D' appended to this Act then the proprietor or the person operating such casino shall be imposed a penalty of Rs. 2,000/- per person.(5)If any proprietor or person or distributor required to furnish any information or produce accounts as provided in section 6H:-(a)wilfully refuses or neglects to furnish such information as may be required by that section; or(b)wilfully furnishes or causes to be furnished any information which he knows to be incorrect or false; or(c)wilfully conceals any material information, he shall on conviction, be punished with fine which may extend to Rs. 5,000/- and in case of continuing offence to a further fine of Rs. 100/- per day after the first day during which the offence continues.(6)No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed under this section.
