Section 14 in The Bombay Entertainments Duty Rules, 1958
14. Security.
(1)Every proprietor allowed to avail himself of the provisions of sub-section (2) of section 4 of the Act shall furnish such security to the prescribed officer as that officer may require.(2)If a proprietor fails to submit any returns as required by rule 16 or rule 21 or to pay within ten days after the date of the entertainment, or such extended period not exceeding one month as the prescribed officer may allow, the entertainments duty under rule 19, the prescribed officer may, after giving the proprietor a week's notice, direct that the security shall be forfeited to the State Government :Provided that, nothing in this rule shall affect the liability of the proprietor for the payment of the full entertainments duty.(3)The proprietor may, within fifteen days of the order of the prescribed officer forfeiting his security under this rule, appeal in the City of Bombay to the State Government and elsewhere, to the Commissioner concerned.
