(1) Where a proprietor commits any omission ecuniary oract specified in clause (a), or clause (b) of sub-section penalties.
(1) of section 14, the Commissioner or any person appointee under sub-section (/) of section 4 may, after affording the proprietor area sonable opportunity of being heard, direct him to pay, by way of penalty in addition to the tax to which he is assessed or IS liable to be assessed, an amount not exceeding two thousand rupees.
(2) No prosecution for an offence under this Act shall be instituted against a proprietor im respect of the same facts on which a penalty has been imposed upon him under sub-section (/)].
i i i ‘ fficer Bat of certain
13. (JL) No prosecution shall lie against any 0 Basak cert or nent ‘of the 17Central Government] for any act done or curporting ‘0 be done under this Act without the previous sanction of the ifCentral Government].
con — No. 5 of 1963. ab R «“ Government” by the Puja eorganids ‘‘State State and Concurrent Subjects) Order, ‘Inserted by Punjab Act Substituted for the wor
1968. (Chandigarh) (Adaptation of Laws on © Scanned with OKEN Scanner ™ 316 THE PUNJAB ENTERTAINMENTS TAX [1954 . A (CINBMATOGRAPH SHOWS) ACT, 1954 ° “*t Vin
(2) In particular and without prejudice (0 the lity of the foregoing power, the [Central Goye8 Mra, may make rules for any or all of the following march namely :— oets,
(a) form of any notice, return, accounts or oy document which are required to be used kept under or for the purposes of this Ac .°
(b) the mode of service of any nolice or orde; re.
quired or authorised fo be served ;
(c) the procedure to be followed on and in gop.
nection with revision applications ;
(d) the presentation and disposal of applications fo;
exemption from payment of tax or for refunds of the tax or security ;
(e) any matter which is required by this Act to be prescribed.
i) * 8 x“ % ‘] _ Substituted for the words ‘‘State Government” by the Punjab Reorganizaticn ( Chandigarh) (Adaptation of Laws on State and Concurrenr Subjects) Order, 1968.
*Sub-section (3) omitted by ipid.
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