13A. [ Concealment of tax by the proprietor. [Inserted by Bihar Finance Act, 1982 (58 of 1982).]
- (i) If upon information which has come into his possession the prescribed authority is satisfied that reasonable grounds exist to believe that any proprietor of an entertainment has concealed any payment for admission or has admitted persons in contravention of the provisions of section 5, he shall, after giving such a proprietor an opportunity of being heard in the prescribed manner, by an order in writing, direct that such a proprietor shall in addition to any tax which is or may be levied under section 9B, pay by way of penalty a sum not exceeding three times but not less than an amount equal to the amount of tax.(ii)Unless otherwise proved to the contrary, non-preparation of the prescribed statements and non-furnishing of returns within the time prescribed shall be deemed to have as its object the concealment of payment for admission and evasion of tax.(iii)Unless otherwise proved to the contrary, if the admitted tax from any show not inspected is less by more than ten percentum of the tax from a similar show inspected by the prescribed authority under section 12, it shall be deemed that proprietor has concealed the amount of tax payable by him in shows not inspected:Provided that for the purpose of this sub-section the gap between a show inspected and a show not inspected shall not exceed two days.
