Section 5(1) in The Assam Amusements and Betting Tax Act, 1939
(1)If any person is admitted for payment to any place of entertainment and the provisions of Section 4 are not complied with, the proprietor of the entertainment to which such person is admitted shall, on conviction before a Magistrate, be liable in respect of each such offence to a fine not exceeding five hundred rupees and shall in addition be liable to pay any tax which should have been paid.
