State Act

The Himachal Pradesh Entertainments Duty Act, 1968

This Act was repealed on 1 July 2017 by the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), s.173(1); it may still apply to matters that began before then.

17. Penalty.-(1) Where a proprietor of an entertainment commits any of the acts specified in sub-section (1) of section 18, the prescribed authority may after affording such proprietor a reasonable opportunity of being heard, direct him to pay by way of penalty in addition to the duty due, if any, a sum not exceeding two thousand rupees: Provided that in cases of free, surreptitious, un-authorised or concessional entry, whether with or without the knowledge of the proprietor, the prescribed authority shall direct the proprietor to pay, by way of penalty, a sum equal to twenty-five times the amount of duty found to be due as a result of such entry. (2) No prosecution for an offence under this Act shall be instituted against a proprietor of an entertainment in respect of the same facts on which a penalty has been imposed on him under sub-section (1).