Section 10(3)(b) in Rajasthan Entertainments and Advertisements Tax Act, 1957

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State of Rajasthan - Subsection

Section 10(3)(b) in Rajasthan Entertainments and Advertisements Tax Act, 1957

(b)The proprietor of an entertainment who -

(i)fails to pay the tax due from him under this Act within the prescribed time, or

(i)[ in respect of cases referred to in clause (a) and sub-clause (i) of clause (b) regarding entertainment tax in addition to the amount of tax payable by him, a sum not exceeding Rs. 100/- per person; [Substituted by Act No. 8 of 1998 w.e.f. 317.1998.]

(ii)in respect of cases referred to in sub-clause (i) of clause (b) regarding advertisement tax and in respect of cases referred to in sub-clause (iii) of clause (b) in addition to the amount of tax payable by him, a sum not exceeding Rs. 500/-; and

(iii)in respect of cases referred to in sub-clause (ii) of clause (b) in addition to the amount of tax payable by him a sum not exceeding Rupees Five hundred or double the amount of tax evaded whichever is higher],

(ii)fraudulently evades the payment of tax due from him under this Act, or

(iii)contravenes any of the provisions of this Act or the rules framed thereunder for which no other penalty has been provided under this Act, shall be liable to pay by way of penalty -

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State of Rajasthan - Subsection

Section 10(3)(b) in Rajasthan Entertainments and Advertisements Tax Act, 1957