section 5
Substitution of section
The Himachal Pradesh Motor Spirit (Taxation of Sales) (Amendment) Act, 1983Tax199210 sections
Statutory text
For section 4 of the principal Act, the following section shall be substituted, namely:--- "4. Recovery of taxes as arrears of land revenue.—The amount of any tax and penalty imposed or interest payable under this Act, which remains unpaid after the due date, shall be recoverable as arrears of land revenue."
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