Section 14 in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
14. Offences and penalties.
(1)If the proprietor of cinema premises -(a)[ fails to pay the amount of tax or interest or both, as the case may be due from him within the time allowed under this Act, or] [Substituted vide Act No. 2 of 1994.](b)fraudulently evades the payment of any tax due under this Act, or(c)fails to furnish the returns provided in section 7, or(d)fails to give notice as provided in section 10, or(e)contravenes any other provisions of this Act or the rules made thereunder.he shall be liable in respect of each separate offence to a fine which may extend to one thousand rupees and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence.(2)No court shall take cognizance of an offence under this Act or the rules except with the previous sanction of the Commissioner and no court inferior to that of a Magistrate of the Ist Class shall try such an offence.
