State Act
173
Section 173. Punishment for non-payment of entertainment tax.
THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
Act no. 53 of 20202020Repealed 15 May 2025Karnataka (State Act)
This Act was repealed on 15 May 2025 by the Greater Bengaluru Governance Act, 2024 (Karnataka Act 36 of 2025), s.361(1); it may still apply to matters that began before then.
173. Punishment for non-payment of entertainment tax.- (1) If the proprietor of entertainment fails to pay tax under this Act within such time period provided under the Rules, such proprietor shall be liable to pay a fine of up to two times the tax payable or be sentenced to imprisonment of up to one year or both. (2) The Chief Commissioner, for the purpose of sub section (1), shall have the power to file a criminal complaint against such proprietor.