(1) No entertainment on which a tax is leviable under this Act shall be held without prior information given to the Commissioner or to any other officer authorized by him in this behalf, in the manner prescribed.
(2) No proprietor of a cable television network shall provide entertainment unless he obtains permission from the Commissioner or any other officer authorized by him in this behalf, in the manner prescribed.
(3) Notwithstanding anything contained in this Act or any other law for the time being in force, the Commissioner, or any other officer authorized by him in this behalf may, after giving the proprietor a reasonable opportunity of being heard, prohibit the holding of such entertainment and may also take all reasonable steps to ensure that the order of prohibition is complied with, if he is satisfied that: –
(a) The proprietor has given any false information which is likely to result in the evasion of tax, or
(b) The proprietor has failed to deposit the security money as demanded in this regard, or
(c) The proprietor has committed breach of any of the provisions of this Act and or the rules made thereunder.
- 9 - Ex-217/2013 Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500