State Act

THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958

1[12. Penalties.- 2[(1) The proprietor of any entertainment or any person employed by him in any place of entertainment who admits any person to any place of entertainment in contravention of the provisions of section 5, shall on conviction be punishable with simple imprisonment for a term which may extend to six months or with fine 3[which shall not be less than rupees ten thousand for the first offence and not less than rupees fifteen thousand for the second or subsequent offence during the financial year]3 or both. (1A) Any distributor who contravenes the provisions of section 10-A shall, on conviction be punishable with simple imprisonment for a term which may extend to six months or with fine 1[which shall not be less than rupees ten thousand for the first offence and not less than rupees fifteen thousand for the second or subsequent offence during the financial year]1 or with both. (1B) The proprietor of any entertainment who fraudulently evades the payment of any tax due under this Act, shall, on conviction, be punishable with simple imprisonment for a term which may extend to six months or with fine 1[which shall not be less than rupees ten thousand for the first offence and not less than rupees fifteen thousand for the second or subsequent offence during the financial year]1 or both. (1C) The proprietor of any entertainment who contravenes any other provision of this Act, shall on conviction be punishable with simple imprisonment for a term which may extend to six months or with fine 1[which shall not be less than rupees ten thousand for the first offence and not less than rupees fifteen thousand for the second or subsequent offence during the financial year]1 or with both.]2 (2) It shall be presumed until the contrary is proved that any person who is found without a ticket in any place of entertainment has been admitted by the proprietor of the entertainment or by the person employed by such proprietor in such place in contravention of the provisions of section 5.]1