Section 15(1) in The Jammu and Kashmir Entertainments Duty Act, 1959
(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.]
