Section 17(1) in Haryana Municipal Entertainment Duty Act, 2019
(1)If the proprietor of an entertainment-(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 the imposition of a penalty not exceeding two thousand rupees in addition to the duty due, if any:Provided that in case of free, surreptitious, unauthorized 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, of ten times the amount of duty found to be due as a result of such entry and the amount of penalty imposed on the proprietor shall be counted as entertainment duty penalty:Provided further that before imposing a penalty, the prescribed authority shall afford the proprietor a reasonable opportunity of being heard.
