Levy and collection of marriage tax.- (1) The State

Government may by notification appoint, for the purposes of levying and collecting the marriage tax payable under section 12, as many Luxury Marriage Tax Officers as it may think necessary and the officers so appointed shall have jurisdiction within such area or areas as may be specified in the notification.

1. (2) Every person liable to pay marriage tax in respect of a marriage shall within a period of seven days from the date of such marriage funish to the Marriage Tax Officer having jurisdiction a return indicating the expenses of the marriage in the prescribed form.
2. (3) (a) If the Marriage Tax Officer is satisfied that the return submitted under sub-section (2) is correct he shall determine the amount of marriage tax payable on the basis thereof.
   • (b) If any person liable to furnish a return under sub-section (2) either fails to furnish a return or furnishes a return which, in the opinion of Marriage Tax Officer, is incorrect or incomplete, such officer may, in such manner as may be prescribed, require any person to furnish such information and particulars, as he may deem necessary to determine the expenses of the marriage, and after giving the person or persons concerned a reasonable opportunity of being heard determine the expenses of the marriage and the amount of marriage tax payable by such person or persons.
3. (4) A copy of the order made under sub-section (3) determining the amount of marriage tax payable shall be served on the person or persons liable to pay it and any person aggrieved thereby may, within thirty days from the date of such service, appeal to the prescribed authority who shall after giving the appellant an opportunity of being heard pass such orders as it thinks fit.
4. (5) The person or persons liable to pay the marriage tax determined under sub-section (3) as modified in appeal, if any, under sub-section (4) shall be jointly and severally liable to the payment thereof and the same shall be recovered as arrears of land revenue.