Section 12(3) in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
(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.]
