State Act

Jharkhand Entertainment Tax Act, 2012

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

24. Offences and penalties.- (1) If any assessee / proprietor of an entertainment- (a) admits any person for payment to any place of entertainment in contravention of the provision of Section 8; or (b) fails to pay the tax due from him within time prescribed; or (c) fraudulently evades the payment of any tax due under this Act; (d) obstructs any officer making an inspection, a search or seizure under section 18 or 19; or (e) contravenes any other provision of this Act or the rules made thereunder or any order or direction made under any such provisions or rules, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to six months, and with fine up to one thousand rupees: Provided that notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Act II of 1974) all offences as described in clauses (a), (b) and (e) of this sub-section shall be cognizable and all offences as described in clauses (c) and (d) of this sub-section shall be cognizable and non-bailable. (2) If any person, other than the assessee / proprietor of an entertainment, contravenes the provision of section 23, he shall be punishable with a fine with may extend to one thousand rupees. (3) No Court shall take cognizance of an offence under this Act or under the rules made thereunder except with the previous sanction of the prescribed authority and no Court inferior to that of a Magistrate of the first class shall try any such offence.