Section 15 in The Jammu and Kashmir Entertainments Duty Act, 1959
15. Offences and penalties.
(1)if the proprietor of an entertainment-(a)fraudulently evades the payment of any duty due under this Act, or(b)obstructs any officer making an inspection, a search or seizure under this act, or(c)acts in contravention, or fails to comply with, any of the provisions of this Act or the rules made thereunder;[he shall, on conviction, be liable in respect of each such offence to rigours imprisonment which may extend to six months but shall not in any case be less than one month and a fine not exceeding [two thousand rupees] [Substituted by Act VI of 1976, Section 2.]. On a second conviction for the same offence the minimum sentence shall not be less than four months.](2)No Court shall take cognizance of an offence under this Act, or under the rules made thereunder except on a complaint made by person authorised in this behalf by the Government, and no court inferior to that of a [Judicial Magistrate] [Substituted by Act XL of 1966 for 'Magistrate'.] of of the first class shall try any of the offences under this Act.
