Section 9(5) in Bihar Entertainments Tax Act, 1948
(5)[ Where the proprietor fails to make payment of the amount of consolidated or compounded tax under [section 3-A or 3 B or] [Inserted by Taxation Law (Amendment & Valid) Act 1990.] sub-section (5) of section 3 or Section 3-C [or Sections 3AA] [Inserted by Act 11 of 1997.] or fails to make payment of the entertainment tax due according to the return furnished under sub-section (1) of this Section within the prescribed period, without prejudice to any action which is or may be taken under clause (b) of sub-section (1) of Section 16, the prescribed authority shall after giving such proprietor an opportunity of being heard, impose a penalty which may extend to three percentum of the amount of tax for each of the first three months [or part thereof] [Inserted by Act 11 of 1997.] following the due date and to six percentum for each subsequent, month or part thereof.]
