Section 9 in The Maharashtra Entertainments Duty Act, 1923
9. Recoveries.
- Any sum due on account of entertainments duty shall be recoverable as an arrear of land revenue.[[9A. Compounding of offences. [[Section 12 of Maharashtra 11 of 1984 reads as follows:-'12. Penalty for failure to furnish return and make payment If any person fails to furnish return and to make payment of entertainments duty due, if any, to the prescribed officer as required under sub-section (2) of section 10 of this Act, the prescribed officer may impose a penalty on such person as provided in section 9A of the principal Act, as if such failure was an offence committed under the principal Act.']]- [(1) Any officer authorised by the [local authority] in this behalf may recover from any person who has committed or is reasonably suspected of having committed an offence against this Act or the rules made thereunder, by way of composition of such offence -(a)where the offence consists of the failure to pay, or the evasion of, any duty payable under this Act, in addition to the duty so payable, a sum of [two hundred rupees] [These words were substituted for the words 'money not exceeding five hundred rupees', by Maharashtra 7 of 1987, Section 12(1)(a).] or double the amount of the duty payable, whichever is greater; and(b)in other cases, a sum of [not less than five hundred rupees but not more than two thousand rupees] [These words were substituted for the words 'money not exceeding five hundred rupees' by Maharashtra 7 of 1987, Section 12(1)(b).] .](2)[ Where an offence against this Act or rules made thereunder is compounded by an officer authorised by the [local authority] [Sub-section (2) was deemed to have been added by Maharashtra 7 of 1987, Section 12(2).] in that behalf, the amount of composition sum fixed by him shall become payable by the proprietor within a period of 30 days from the date on which the composition sum is so fixed, and in the event of failure on the part of the person liable to pay the amount of composition sum within the aforesaid period, it shall be recoverable as an arrear of land revenue.] ] ]
