(1) The State Government may, subject to such conditions and restrictions, exempt from levy and payment of entertainment tax, on any entertainment where the State Government is satisfied- ( a) that the entire gross proceeds of the entertainment are devoted to philanthropic, religious or charitable purposes with or without any charge on such proceeds for any expenses of the entertainment; or
(b) that entertainment is ofa wholly educational character: or
(c) that the entertainment is provided for purposes which are partly educational cultural or scientific by any person not conducted or established for valuable consideration: or
(d) that the entertainment is provided by an mstitutron not conducted for profit and established solely for the purpose of promoting the public health or the interests of agriculture or of a manufacturing industry and consists solely of an exhibition of articles which are of material interest in connection with question relating to public health or agriculture, or of the products of the industry for promoting the interests of which the institution exists or of the materials, machinery, appliances or foodstuffs used in the production of those products.
(c) that the entertainment is provided for any other purposes which the State Government may think proper in the public interest"
(2) The State Government shall, by a notification Published in the official gazette, specify the places of entertainment for the purposes of sub-section (I):
(3) Nothing contained in sub-section (1) or (2) shall apply to an entertainment where entry is regulated by any mechanical contrivance used for the purpose of revenue under this Act.
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12. Submission of returns and recovery of entertainments tax c_(l) Every assessee/ proprietor of an entertainment shall furnish true, cornplete and correct returns by such dates and to such authority as may be prescribed.
(2) If the assessee I proprietor without any reasonable cause, fails to furnish any return within the prescribed date, the prescribed authority may direct that such assessee I proprietor shall, by way of penalty, pay a sum not exceeding twenty rupees for every day, after the prescribed date during which the assessee I proprietor fails to submit the prescribed return.
(3) Before the assessee I proprietor furnishes the return required by sub-section (I), he shall, pay into a Government treasury in the prescribed manner, the full amount of such tax. and shall furnish.
along with the return, receipt from such Treasury showing the payment of such amount.
( 4) Where the assessee I proprietor fails to make payment of the entertainment tax due according to the return furnished under sub section (I) of this Section within the prescribed period, without prejudice to any action which is or may be taken under clause (b) of sub-section ( l) of Section 24, the prescribed authority shall after giving such assessee I proprietor an opportunity of being heard, impose a penalty which may extend to three percentum of the amount of tax for each of the first three months or part thereof following the due date and to six percentum for each subsequent, month or part thereof.
(5) Any penalty imposed under sub-sections, (2), (5) or (6) shall .be with out prejudice to any punishment that may be imposed under Section 24.
(6) Any amount of tax or penalty which remains unpaid under this Act or any sum required to be paid under Section 3, which remains unpaid after the due date, shall be recoverable as an arrear of land revenue;
(7) When the ownership of an entertainment is entirely transferred, the transferee shall be liable to pay any tax and penalty payable in respect of such entertainment and remaining unpaid at the date of the transfer and the transferee shall, within thirty days of the transfer, apply for registration under section 6.
13. Assessment of Tax - (I) Assessment of the tax payable by an assessee I proprietor shall be made after examining the accounts or registers and other evidences as the prescribed authority may require.
(2) In case an assessee I proprietor does not furnish any return or fails to produce accounts for assessment as required under sub-section (J), the prescribed authority may, after giving the assessee I proprietor 29 ' a reasonable opportunity of being heard, assess the amount of tax payable by such· assessee I proprietor, to the best of his judgment.
(3) If the prescribed authority, in course of an assessment proceeding and before such assessment, is satisfied that the assessee I proprietor concealed the particulars of the sale of tickets including the complimentary tickets, or the realisation of the entertainments tax or has furnished inaccurate particulars of such sales or realisations with intent to defraud the State Government of its revenues, the prescribed authority may direct that in the addition to the amount of the entertainments tax and penalty, if payable by the assessee I proprietor, a sum not exceeding one and a halftimes the amount of the tax which would have been avoided if the concealment had not been discovered or the particular by the assessee I proprietor had been accepted as true shall be paid by the assessee I proprietor by way of penalty.
(4) If the prescribed authority, upon information which has come into his possession, is satisfied that the assessee I proprietor has been liable to pay tax under this Act in respect of any period, and has nevertheless failed to apply for registration under section 6 or having so applied failed to comply with any requirement for registration within a reasonable time and for which his application for registration has been rejected such prescribed authority shall, after giving the assessee I proprietor an opportunity of being heard, assess the amount of tax to the best of his judgment in respect of such period and shall also impose a penalty which shall be equal to the amount of tax assessed.
14. Escaped assessment and Audit observation- ( l) If upon information which has come into his possession the prescribed authority is satisfied that reasonable grounds exist to believe that any payment for admission to an assessee I proprietor in respect of any period, has, for any reason, escaped assessment or any payment for admission of any such person or assessee I proprietor assessed under sub-section(!) of section 13 has been under assessed the prescribed authority shall, after giving such an assessee I proprietor an opportunity of being heard, by an order in writing re-assess the tax payable by such assessee I proprietor within eight years of the expiry of such period;
Provided that if the prescribed authority is satisfied that such assessee I proprietor has concealed, omitted or failed to disclose willfully the particulars of such payment for admission or has furnished incorrect particulars and thereby he returned figures below the real amount, the prescribed authority, without prejudice to any action which is or may be taken under section 24, shall direct that the assessee I proprietor sha.11, in addition to any tax re-assessed, pay by way of penalty a sum not exceeding three times but not less than an 30