Payment and recovery of tax

(1) The 2[tax 3[x x x]3 4[x x x]4]2 payable under this Act shall be paid in such manner and in such instalments, if any, and within such time, as may be prescribed. 5[Provided that the specified class of proprietors of entertainments as may be notified by the Commissioner shall pay the tax or any other amount due under this act, by electronic remittance through internet in the manner specified in the said notification.] 5

¹ Substituted for sections 9 and 9A by Act 36 of 1976 w.e.f. 1.4.1976.

² Substituted by Act 16 of 1977 w.e.f. 1.4.1979.

³ Omitted by Act 18 of 1997 w.e.f. 20.9.1997.

⁴ Omitted by Act 13 of 1982 w.e.f. 1.7.1982.

⁵ Inserted by Act 5 of 2010 w.e.f. 1.4.2010.

1. (2) If default is made in making payment in accordance with sub-section (1),—
   • (i) the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the proprietor liable to pay such 1[tax 2[x x x]2 3[x x x]3]1; and
   • (ii) the proprietor liable to pay such tax under this Act shall be liable to pay an 1[interest]1 equal to one and a quarter per cent of the amount of tax remaining unpaid for each month after the expiry of the time prescribed under sub-section (1). Explanation.- For the purposes of clause (ii), the 1[Interest]1 payable for a part of a month shall be proportionately determined.
2. (3) Any amount of 1[tax 2[x x x]2 3[x x x]3]1 or any other amount including 4[Interest]4, due under this Act may, without prejudice to any other mode of collection be recovered,—
   • (a) as if it were an arrear of land revenue; or 1[(aa) by attachment and sale or by sale without attachment of any property of such proprietor or any other person by the prescribed authority in accordance with such rules as may be prescribed; or]1
   • (b) 1[notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), on application to any Magistrate]1, by such Magistrate as if it were a fine imposed by him.
3. (4) The High Court may, either suo-motu or on any application by the prescribed authority or any person aggrieved by the order, revise any order made by a Magistrate under clause (b) of sub-section (3).]1

¹ Substituted by Act 16 of 1977 w.e.f. 1.4.1979.

² Omitted by Act 18 of 1997 w.e.f. 20.9.1997.

³ Omitted by Act 13 of 1982 w.e.f. 1.7.1982.

¹ Substituted by Act 11 of 2005 w.e.f. 1.4.2005.

¹ Substituted by Act 5 of 2001 w.e.f. 1.4.2001.

¹ Substituted by Act 16 of 1977 w.e.f. 1.4.1979.

² Omitted by Act 18 of 1997 w.e.f. 20.9.1997.

³ Omitted by Act 13 of 1982 w.e.f. 1.7.1982.

⁴ Substituted by Act 5 of 2001 w.e.f. 1.4.2001.

¹ Inserted by Act 7 of 1997 w.e.f. 1.4.1997.

¹ Substituted by Act 3 of 1979 w.e.f. 19.1.1979.