Section 20A in The Gujarat Entertainments Tax Act, 1977
20A. [ Imposition of penalties in certain cases. [Sections 20A and 20B were inserted by Gujarat 10 of 1989, Section 10 (w.r.e.f. 23-12-1988).]
- Where a proprietor -(a)fails to pay any tax including any penalty or interest due from him under any provisions of this Act, or(b)contravenes or has contravened any provisions of this Act or the rules made thereunder; or(c)has been convicted of an offence under this Act, the prescribed officer shall recommend to the licensing authority empowered to grant licences under the Bombay Cinemas (Regulation) Act, 1953 (Bombay XI of 1953) to revoke or suspend the licence granted to the proprietor under that Act.
