Section 20 in The Gujarat Entertainments Tax Act, 1977
20. Forfeiture of security.
- Where a proprietor who has furnished' security under sub-section (2) or sub-section (3) of section 7, fails to submit returns as required by section 8 or to pay the tax at the time prescribed under section 10, the prescribed officer may, after giving the proprietor a week's notice for an opportunity to be heard, direct that the security shall be forfeited to the State Government:Provided that nothing in this sub-section shall affect the liability of the proprietor to pay the tax.
