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10. Penalty for non-payment of tax.- (1) If any pperson is admitted for payment to any place of entertainment and the provisions of Section 5 are not complied with, the proprietor of the entertainment to which such person is admitted shall, on conviction by a Magistrate, beliable in respect of each such offence to a fine not "(two thousand rupees) and shall in addition be liable to pay any tax including escaped tax) which should have been paid.
'Explanation.-The term "escaped tax” shall mean and include any amount of tax detected or revealed to have been not paid or to have escaped assessment on a verification by the licensing authority or an authorised officer and calculated or assessed with details collected during his inspection or enquiry. Such assessment shall be presumed to be correct unless the assessee, produces sufficient proof to rebut the calculation of the escaped tax).
(2) Without prejudice to the provisions of sub-section (1) any officer authorised by the local authority in this behalf may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at any reasonable time, and if satisfied that the provisions of Section 5 are not complied with, by order in Writing prevent the further use of such place for the purposes of any entertainment:
Provided that before preventing the further use of the place for the purposes of the entertainment the proprietor of the entertainment shall be given a reasonable opportunity to show cause against the proposed action.
(3) If the order under sub-section (2) is not complied with, the officer may request the officer in charge of the police station having jurisdiction over the place to prevent the further use of such place for the purpose of any entertainment and the officer in charge of the police station shall be bound to comply with the request.

11. Power of the Government to make rules.- (1) The Government may make rules to carry out all or any of the purposes of this Act, not inconsistent therewith.
(2) In particular and without prejudice to the generality of the foregoing power they may make rules -
(a) for the composition and consolidated payment of tax under Section 4; and
(b) for the presentation and disposal of applications for exemption from payment of the entertainments tax.
(c) for the fixation of the rate of service charges and the manner in which it is to be collected and paid towards installation and maintenance of hardware and software applications for generating tickets in the electronic form under sub-section (3) of section 5.)
(3) In making any rules the Government may provide that a breach thereof shall be punishable with fine which may extend to one hundred rupees.
(4) All rules made under this Act shall be laid for not less than fourteen days before the Legislative Assembly, as soon as possible after they are made and shall be subject to such modification whether by way of repeal or amendment, as the Legislative Assembly may make during the session in which they are so laid or the session immediately following.

12. Power of Local Authority to make bye-laws- (1) Any local authority may make bye-laws not inconsistent with this Act or any rules made thereunder-
(a) for the supply and use of labels or stamped or embossed tickets or for the stamping or embossing of tickets sent to be stamped or embossed and for securing the defacement of labels when used;

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