Section 4C in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
4C. [ Power to impose penalty. [Substituted by Section 4 of M.P. Act No. 32 of 1976.]
- If on an inspection of a place of entertainment or after examination of the records, accounts and stocks of stamps maintained by a proprietor, the Excise Commissioner or any other officer as may be authorised by the State Government in this behalf, comes to the conclusion that entertainments duty or advertisement tax payable under this Act has been evaded by the proprietor, he may, after giving the proprietor a reasonable opportunity of being heard, [assess to the best of his judgement the duty or tax payable by the proprietor for a period not exceeding thirty days immediately preceding as if the evasion subsisted tor the whole of such period and he may direct that the proprietor shall pay byway of penalty in addition to the amount of duty or tax so assessed, as the case may be, a sum equal to half that amount for the first such evasion in a calender year, and a sum not exceeding twice but not less than half that amount, for the second or subsequent evasion in that year.].
