Section 9A(4)(a) in Andhra Pradesh Entertainments Tax Act, 1939
(a)in a case where the prescribed authority is satisfied that the failure of the proprietor to disclose the whole or part of the particulars correctly or to submit the return before the prescribed date, was wilful, [not be less than three times but it may extend to five times] [Substituted 'not exceed one and half times' by Act No. 30 of 2005, dated 27.10.2005.] the entertainments tax, or the tax on entertainment shows due;