Section 5(2) in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
(2)The Commissioner may forfeit the whole or part of this security if he is satisfied that sums payable under this Act due from the proprietor cannot be recovered otherwise.[Provided that before passing an order of forfeiture, the proprietor shall be given an opportunity of being heard.] [Added by Act No. 20 of 1994.]
