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Section 17: Penalty

The Himachal Pradesh Entertainments Duty Act, 1968State Act of Himachal Pradesh · Act 12 of 1968

(1) Where a proprietor of an entertainment commits any of the acts specified in sub-section (1) of section 18, the prescribed authority may after affording such proprietor a reasonable opportunity of being heard,

1. Sub-sections (3) and (4) inserted vide H.P. Act No. 17 of 1991. Sec. 5.

2. Explanation to Section 16 added vide H.P. Act No. 13 of 1999.

3. Section 16-A inserted vide H.P. Act No. 17 of 1991.

4. The words “television or” inserted vide H.P. Act No. 13 of 1999.

THE HIMACHAL PRADESH ENTERTAINMENTS DUTY ACT, 1968 12 direct him to pay by way of penalty in addition to the duty due, if any, a sum not exceeding two thousand rupees:

Provided that in cases of free, surreptitious, un-authorised or concessional entry, whether with or without the knowledge of the proprietor, the prescribed authority shall direct the proprietor to pay, by way of penalty, a sum equal to twenty-five times the amount of duty found to be due as a result of such entry.

(2) No prosecution for an offence under this Act shall be instituted against a proprietor of an entertainment in respect of the same facts on which a penalty has been imposed on him under sub-section (1).

Where this provision sits

ActThe Himachal Pradesh Entertainments Duty Act, 1968
Section17
Marginal notePenalty
JurisdictionState of Himachal Pradesh
StatusIn force as published by the source

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