Section 5B in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
5B. [ Suspension or revocation of licence for entertainment. [Inserted by M.P, Act No 3 of 1991 (w.e.f. 1-4-1991).]
(1)Notwithstanding anything contained in any other law and without prejudice to the other provisions of this Act, the Collector or the Excise Commissioner, may, by order, revoke, or suspend by way of punishment for a period not exceeding three months, any licence granted for an entertainment under any other law for the time being in force if he is satisfied that the proprietor has-(a)admitted any person to any place of entertainment without payment of duty or tax; or(b)failed to pay the duty or tax due from him within the time prescribed; or(c)fraudulently evaded the payment of any duty or tax due under this Act; or(d)obstructed any officer in carrying out inspection or records; or(e)failed to produce the records required for inspection by any officer carrying out an inspection under this Act; or(f)contravened any other provisions of this Act or the rules made thereunder or any order or direction issued under any such provision:Provided that where either of the aforesaid officers has commenced a proceeding under this sub-section, the other officer shall have no jurisdiction to proceed subsequently in respect of the same matter and any such subsequent proceedings, if commenced, shall be of no effect and shall be dropped.(2)No order to revoke or suspend any licence shall be made under sub-section (1) without giving the holder of the licence a reasonable opportunity of being heard :Provided that where the Collector or the Excise Commissioner is of the opinion that the object of the action proposed to be taken would be defeated by the delay, he may, while or after communicating to the holder of the licence the grounds on which the action is proposed, pass an interim order suspending the licence in the meantime.(3)Any person aggrieved by an order revoking or suspending any licence under this section may, within fifteen days from the date of communication of such order, prefer an appeal to the State Government in such manner as may be prescribed and the order of the appellate authority shall be final.]
