(1)Where the commissioner is satisfied that the proprietor of an entertainment -
(a) has failed to take licence as required under section 8 ; or
(b) has failed to submit true and full return in the prescribed form ; or
(c) possesses or has used duplicate tickets ; or
(d) has fraudulently evaded or attempted to evade the payment of tax due in any manner whatsoever, he shall, after giving the proprietor a reasonable opportunity of being heard, asses to the best of his judgement, the amount of tax due from the proprietor, and may also impose a penalty equal to ten thousand rupees or double the amount of tax evaded, whichever is larger.
Provided that no such penalty shall be imposed if it is found that the proprietor has deposited ninety percent or more of the tax so assessed before the process of assessment started.
(2) The penalty and tax payable under this section shall be paid by such date as may be specified in the notice of demand and, where no such date is specified, it shall be paid within thirty days of the whole of the notice.
Provision of tickets.