Section 15 in The Punjab Entertainments Duty Act, 1955
15. Offences and penalties.
- [If the proprietor of an entertainment] [Substituted by Haryana Act 30 of 1973.] -(a)fraudulently evades the payment of any duty due under this Act; or(b)obstructs any officer making an inspection, search or seizure under this Act; or(c)act in contravention of, or fails to comply with, any of the provisions of this Act or any rule made, order issued, or direction given, thereunder;he shall be liable to be imposition of a penalty not exceeding two thousand rupees in addition to the duty due, if any :Provided that in the case of free surreptitious, unauthorised or concessional entry, whether with or without the knowledge of the proprietor, the proprietor shall be liable to the imposition of a penalty, in addition to the amount of duty, not exceeding five hundred rupees or twenty-five times the amount of duty found to be due as a result of such entry, whichever is greater :Provided further that before imposing a penalty the prescribed authority shall afford the proprietor a reasonable opportunity of being heard.
