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Section 12

The Tripura Entertainment Tax Act, 1997State Act of Tripura · Act 4 of 1997

(1) The Commissioner may for good and sufficient reason, demand, from a proprietor of an entertainment a reasonable security before the entertainment is held and on such demand being made the proprietor' concerned shall furnish the security.

(2) Commissioner may deduct any arrears of tax from the security and may vary or forfeit the security in such manner as may be prescribed.

Provided that, no order to forfeit the security shall be made unless, after 'giving the proprietor reasonable opportunity of being heard, the commissioner is satisfied that the proprietor has evaded the tax.

Liability of Payment.

Where this provision sits

ActThe Tripura Entertainment Tax Act, 1997
Section12
JurisdictionState of Tripura
StatusIn force as published by the source

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