Section 5(2) in The Assam Amusements and Betting Tax Act, 1939
(2)If any proprietor of a cable television network fails to pay the entertainment tax as per provision of Section 3C, he shall on conviction before Magistrate, be liable in respect of each such offence to a fine not exceeding one and a half times of the amount of the tax due and shall in addition be liable to pay any tax which should have been paid.
