(1) AnAssessee/Proprietor intending to compound for the tax payable under the Act, by paying in lieu thereof, a fixed sum, shall apply in Form JENT-108 to >kj[k.M xtV ¼vlk/kkj.k½] 'kfuokj 13 tqykbZ] 2013 31 the Commissioner or any officer specially empowered by the State Government either generally or for any specified area through the prescribed authority in rule 3, not less than fourteen days before the commencement of the entertainment intended for compounding of tax.
(2) On receipt of the application, the prescribed authority in sub-rule (1), shall after making such enquiry, as he deems necessary, forward the application to the Commissioner or any officer specially empowered by the State Government either generally or for any specified area, with his report. On receipt of the report, the Commissioner or any officer specially empowered by the State Government either generally or for any specified area may, after such evidence, as may be produced, permit the Assessee/Proprietor to pay a fixed sum in accordance with sub-section (2) of section 3 and issue a certificate in Form JENT-109 to the Assessee/Proprietor and the Assessee/Proprietor shall comply with all the terms and conditions specified therein;
Provided that the default in payment of the fixed sum in accordance with the terms and conditions specified in the permission or certificate in Form JENT- 109 shall invalidate such permission or certificate from the date of such default and in that case the general provisions of the Act and rules shall apply to such Assessee/Proprietor.
(3) During the validity of the permission or certificate in Form JENT-109 so long an Assesse/ proprietor complies the terms and conditions specified by the Commissioner or any other officer specially empowered by the State Government either generally or for any specified area, and makes payment of the fixed sum in accordance thereof, the provisions of sub-section (1) of section 8, section12 and 13 and rules 11, 12 and 15 shall not apply to such Assessee/Proprietor of entertainment.
(4) The permission or certificate granted under sub-rule (2) shall be in effect only from the date and remain in force only for a period as specified therein.
(5) The certificate granted under sub-rule (2) shall be exhibited in a conspicuous part of the premises of the entertainment and produced before any Inspecting Officer on demand.