The following Sub-section be inserted after Section 5:
Section 5A : All proprietors liable to pay tax under this Act shall be registered by the assessing officer of the area within whose jurisdiction his place of entertainment is located. The registration shall be done in the manner prescribed by the Commissioner of Taxes.
7. Substitution of Sub-section (1) Sections 6:
Section 6 (1) shall be substituted by the following:
Section 6 (1): In the case of cinematography exhibition in addition to the entertainment tax under Section 5, there shall be levied and paid to the State Government of Nagaland for every show, a tax at the rate of ten percentum of the total payment for admission received excluding the amount of tax payable under this Act.
8. Insertion ofa new Section 8Aafter Section 8 :
A new section, namely, Section 8A shall be inserted as under:
Section 8A (A) : Whoever infringes the provisions of Section 5,6 and 7 of this Act shall be liable to pay a penalty, not exceeding two times the amount oftax payable, but in no case less than half the amount of tax payable.
Section 8A (2) : No action shall be taken under sub-section (1) ibid unless opportunity of being heard is given.
9. Amendment of Sub-setion 2 of Section 14:
The words "two hundred rupees" appearing in Sub-section 2 of Section 14, shall be substituted by the words "two thousand rupees"