State Act
Section 174. Punishment for willful suppression of information in the returns.
THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
This Act was repealed on 15 May 2025 by the Greater Bengaluru Governance Act, 2024 (Karnataka Act 36 of 2025), s.361(1); it may still apply to matters that began before then.
174. Punishment for willful suppression of information in the returns.-(1) If the proprietor of entertainment willfully suppresses information in the returns and such information, in the opinion of the Chief Commissioner, is material to the calculation of entertainment tax, such proprietor shall be liable to pay a fine of up-to one and a half times the differential amount or imprisonment of six months 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.