(1) Where the commissioner is satisfied that the proprietor-----
(a) has fraudulently evaded or attempted to evade, in any form whatsoever, the payment of tax due under this Act; or
(b) has failed to prepare or to submit true and full returns within the time prescribed therefor;
he shall, after giving the proprietor a reasonable opportunity of being heared, assess to the best of his judgment, the amount of tax due from the proprietor and may also impose a penalty not exceeding five hundred rupees or double the amount of tax due, whichever is greater.
(2) Any person aggrieved by an order under sub-section (1) may, within thirty days from the date of service of such order, prefer an appeal to the State Government in such manner as may be prescribed, and the order of the appellate authority on such appeal shall be final.
Inspections 9. (1) The Commissioner or any other officer authorized by him in this behalf may, with such assistance as may be necessary, enter inspect and search any cinema or any place used or suspected to be used, for keeping records connected therewith, at any reasonable time with a view, to securing compliance of the provisions of this Act, and may take in his possession or require the production of such records relating to the exhibition or advertisements, as he considers necessary.
(2) The powers of entry, search and inspection under sub-section (1) may also be exercised by the District Magistrate or an officer authorized by him within the district to which he is for the time being posted.
(3) The proprietor shall give every reasonable assistance to the inspecting officer specified in sub-section (1), or sub-section (2).
(4) Every inspecting officer specified in sub-section (l) or sub-section (2) shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.
25 [The Uttar Pradesh Advertisements Tax Act 1981] [Section 10- 13] Penalties 10. (1) Any person who fails to pay or evades the payment of any, tax due under this Act shall, on conviction, be liable to a fine not exceeding one thousand rupees.
(2) Any person who prevents the entry of, or otherwise obstructs, any inspecting officer in the discharge of his duties under this Act or the rules made thereunder shall, on conviction, be punishable with a fine not exceeding one thousand rupees.
(3) Any person who contravenes any ether provision of this Act or the rules made thereunder, or fails to comply with any order or direction issued under this Act or the rules made thereunder shall, on conviction, be punishable with a fine not exceeding five hundred rupees.
Offences by companies