Recovery of tax

(1) The tax assessed under this Act shall be paid by the dealer in the manner and within the time specified by the assessing authority. (2) If the tax is not paid within the specified time, the dealer shall be liable to pay simple interest at the rate of 1% per month on the amount of tax due from the date it became payable. (3) Any tax or interest due under this Act shall be recoverable as an arrear of land revenue. (1) Every registered advertiser shall furnish to the prescribed authority, a true. correct and complete return in respect of all lus transactions relating to advertisements made by him or on ht~ behalf during each quarter, on or before the end of the month following the end of the quarter. (2) If a registered advertiser fails to furnish the return within the time specified under sub-section ( l ), the prescribed authority shall, after giving such a registered advertiser an opportunity of being heard in the manner prescribed, impose a penalty at the rate of Rs. 200 for every month of such failure. (3) Any penalty levied under this section shall be without prejudice to any action, which !s, or may be, taken under section 9