Recovery of tax

Any tax or penalty due under this Act shall be recoverable as an arrear of land revenue. The State Government may, if in its opinion it is necessary in the public interest so to do, by notification in the official gazette, exempt generally or subject to such restrictions and conditions as may be specified, any entertainment or class of entertainments from the payment of the whole or any part of the entertainment tax. The assessee / proprietor of an entertainment shall, in the prescribed manner, communicate to the prescribed authority the hours of commencement and termination of entertainment or its temporary suspension or closure and shall exhibit at conspicuous place of the premises the rates of payments for and the amount of the entertainments tax due on such payments.