Section 5A(3) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(3)No penalty under sub-section (2) shall be imposed in respect of the same fact for which prosecution under clause (c) of sub-section (1) of section 11A has been initiated and no such prosecution shall lie in respect of a fact for which a penalty under sub-section (2) of this section has been imposed.] [Sections 5A. 5B and 5C inserted by W.B. Act 3 of 1998.]
