Section 14(2) in The Punjab Entertainment Duty Act, 1955
(2)The proprietor of every entertainment shall give every reasonable assistance to the aforesaid officer in the performance of his duties under sub-section (1).[14A. Power to impose penalties on proprietor of entertainments. - (1) If the proprietor of an entertainment-] [Punjab Act 2 of 1973.](a)evades the payment of any duty due under this Act, or(b)obstructs any officer making any inspection, a search or seizure under this Act, or(c)acts in contravention of, or fails to comply with any of the provisions of this Act or the rules made thereunder,the prescribed authority may after affording such proprietor a reasonable opportunity of being heard direct him to pay by way of penalty in addition to the duty due if any a sum not exceeding [ten thousand rupees] [Punjab Act 8 of 1982.].
