Section 9A(4) in Andhra Pradesh Entertainments Tax Act, 1939
(4)The penalty leviable under sub-section (3) shall,-(a)in a case where the prescribed authority is satisfied that the failure of the proprietor to disclose the whole or part of the particulars correctly or to submit the return before the prescribed date, was wilful, [not be less than three times but it may extend to five times] [Substituted 'not exceed one and half times' by Act No. 30 of 2005, dated 27.10.2005.] the entertainments tax, or the tax on entertainment shows due;(b)in a case where such failure was not wilful, not exceed one half of such tax:Provided that where such failure occured due to a bonafide mistake on the part of the proprietor, no such penalty shall be levied;Provided further that no penalty under this sub-section shall be imposed unless the proprietor affected has had a reasonable opportunity of showing cause against such imposition.
