Section 12 in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
12. Entry into and inspection of places where cinematograph shows are being held.
(1)(a)Any officer, as prescribed, may enter into and inspect any cinema premises while the show is proceeding or any place ordinarily used as a place for exhibiting cinematograph films at any reasonable time for the purpose of examining whether the provisions of this Act or any rule made thereunder are being complied with.(b)Every officer so authorised shall be a public servant within the meaning of section 21 of the Indian Penal Code (Act XLV of 1860).(2)The proprietor of cinema premises or the owner or person incharge of any place ordinarily used for exhibition of cinematograph films shall give every reasonable assistance to the inspecting officer in the performance of his duties under sub-section (1).(3)If any person prevents or obstructs the entry of the inspecting officer, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be punished with fine, which may extend to five hundred rupees.[12A. Power to impose pecuniary penalties.] [Punjab Act 5 of 1963.] - (1) Where a proprietor commits any omission or act specified in clause (a), or clause (b), or sub-section (1) of section 14 the Commissioner or any person appointed under sub-section (1) of section 14 may, after affording the proprietor a reasonable opportunity of being heard, direct him to pay, by way of penalty in addition to the tax to which he is assessed or is liable to be assessed, an amount not exceeding [twenty ive percentum of the tax due] [Substituted vide Act No. 2 of 1994.for 'two thousand rupees.](2)No prosecution for an offence under this Act shall be instituted against a proprietor in respect of the same facts on which a penalty has been imposed upon him under sub-section (1).
