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Section 19

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

(1)Any office authorised by the State Government or by the commissioner for the purpose, may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at any reasonable time, with a view to see whether the provisions of this Act or any rules made thereunder are being complied with.

(2) If any person prevents or obstructs the entry of any officer so authorised, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be punishable on conviction before a Magistrate to simple imprisonment not exceeding one month or fine not exceeding two thousand rupees or both.

(3) Every Officer authorised under this section shall be deemed to be public servant within the meaning of section 210f the Indian Penal Code, 1860.

Offences and Penalties.

20. Whoever violates or aids or abets in violation of any of the provisions of this Act and for which no specific punishment is given in the section, shall on conviction before a Judicial Magistrate and in addition to any tax including interest if any, due from him, be punishable with imprisonment which may extend to six months or with fine not exceeding five thousand rupees or with both, and, when the offence is a 5/6 continuing one, with a daily fine not exceeding two hundred rupees during the period of continuance of the offence.

Offences to be congnizable and bailable.

21. Every offence punishable under any of the provisions of this Act shall be congnizable and bailable.

Provided that no court shall take cognizance of any offence under this Act, or the rules made thereunder except with the previous sanction of the commissioner.

Compounding of offences.

Where this provision sits

ActThe Tripura Entertainment Tax Act, 1997
Section19
JurisdictionState of Tripura
StatusIn force as published by the source

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