Section 23 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
23. Penalties.
(1)(a)The proprietor of any entertainment or any person employed by him in any place of entertainment who admits any person to any place of entertainment in contravention of the provisions of section 6; or(b)the proprietor of any entertainment who-(i)fraudulently evades the payment of any tax due under this Act; or(ii)contravenes any of the provisions of this Act;(c)The proprietor of an entertainment or any person employed by him who collects any amount as price of admission in excess of the amount prescribed by the licensing authority under the provisions of the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955) and the rules made thereunder,-(d)shall, on conviction by a Magistrate,-(i)in respect of each such offence falling under clause (a) or sub-clause (ii) of clause (b) or clause (c), be liable to a fine which may extend to one thousand rupees;(ii)in respect of an offence falling under sub-clause (i) of clause (b) be punished with imprisonment of either description for a term which may extend to one year and with fine.(2)Notwithstanding anything contained in the Code of Criminal Procedure, 1973,(Central Act 2 of 1974) an offence falling under sub-clause (i) of clause (b) of sub-section (1) shall be cognizable.(3)No Court shall take cognizance of an offence falling under sub-clause (i) of clause (b) of sub-section (1), except upon complaint, in writing, made by an officer authorized in this behalf by the local authority by general or special order.(4)Where any person is found without a ticket or pass in any place of entertainment, the proprietor of the entertainment or the person employed by him shall be deemed to have admitted which person in contravention of the provisions of section 6 unless the proprietor or the person employed by him proves that the person found without a ticket or pass had entered such place without the knowledge or connivance of the proprietor or the person employed by him.
