9. Submission of returns and payment and recovery of entertainments tax.
- [(1) Every proprietor of an entertainment shall furnish such returns by such dates and to such authority as may be prescribed.] [Substituted by Bihar Finance Act, 1982 (58 of 1982).](2)[ If the proprietor fails without any reasonable cause to furnish any return within the prescribed date, the prescribed authority may direct that the proprietor shall, by way of penalty, pay a sum not exceeding one hundred rupees but not less than twentyfive rupees for every day after the prescribed date during which the proprietor fails to submit the prescribed return.] [Substituted by Bihar Finance Act, 1951 (7 of 1951).](3)[ In case where admission to an entertainment is otherwise than by stamped tickets, the entertainments tax payable under this Act shall be paid in the prescribed manner and at such intervals as may be prescribed.] [Substituted by Act 5 of 1973.](4)[ Before the proprietor furnishes the return required by sub-section (1), he shall, unless the entertainments tax has been paid by means of stamps, pay into a Government treasury in the prescribed manner, the full amount of such tax, and shall furnish, alongwith the return, receipt from such Treasury showing the payment of such amount.] [Substituted by Bihar Finance Act, 1985 (4 of 1985).](5)[ Where the proprietor fails to make payment of the amount of consolidated or compounded tax under [section [xxx] [Inserted by Taxation Law (Amdt. & Valid) Act 1990.] or 3-B or] sub-section (5) of Section 3 or Section 3-C [or Section 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.](6)If the prescribed authority is satisfied that the proprietor concealed the particulars of the sale of tickets including the complimentary tickets, or the realisation of the entertainments tax or has furnished inaccurate particulars of such sales or realisations with intent to defraud the State Government of its revenues, the prescribed authority may direct that in the addition to the amount of the entertainments tax and penalty, if payable by the proprietor, a sum not exceeding one and a half times the amount of the tax which would have been avoided if the concealment had not been discovered or the particular by the proprietor had been accepted as true shall be paid by the proprietor by way of penalty.(7)Any penalty imposed under sub-sections (2), (5) or (6) shall be without prejudice to any punishment that may be imposed under Section 16.(8)[ Any amount of tax or penalty which remains unpaid under this Act or any sum required to be paid under sub-section (5) of Section 3, which remains unpaid after the due date, shall be recoverable as an arrear of land revenue.] [Substituted by Act 5 of 1973.][x x x x x] [Omitted by Bihar Finance Act, 1985 (4 of 1985).](9)[ When the ownership of an entertainment is entirely transferred, both the transferor and the transferee shall jointly and severally be liable to pay any tax and penalty payable in respect of such entertainment and remaining unpaid at the date of the transfer and the transferee shall, within thirty days of the transfer, apply for registration under section 6.] [Substituted by Bihar Finance Act, 1966 (9 of 1966).]
