Section 14 in Andhra Pradesh Entertainments Tax Act, 1939
14. Penalties.
- The proprietor of any entertainment who(a)admits any person for payment to any place of entertainment in contravention of the provisions of Section 6.(b)fails to pay tax due from him within the time prescribed.(c)fraudulently evades the payment of any tax due under this Act, or(d)contravenes any of the provisions of this Act, shall on conviction by a Magistrate, be liable in respect of each such offence to a fine which may extend to one thousand rupees, and shall in addition, be liable to pay any tax which should have been paid
