State Act

THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020

This Act was repealed on 15 May 2025 by the Greater Bengaluru Governance Act, 2024 (Karnataka Act 36 of 2025), s.361(1); it may still apply to matters that began before then.

172. Recovery of entertainment tax.-(1) Where the person has failed to file returns under section and the requisite entertainment tax has been unpaid, the Chief Commissioner shall, make a demand for the payment of entertainment tax due which shall be paid within fifteen days from the date of receipt of the order. 1[(2) Any person against whom a demand for payment of tax has been issued, may challenge such demand before the prescribed authority in accordance with such rules as may be prescribed. (3) If the person fails to pay tax within the time period provided for under sub-section (1) and sub-section (2), the prescribed authority may order the recovery of the tax by the Corporation as an arrears of land revenue in a manner and procedure prescribed for recovery of property tax including distraint of moveable properties, attachment of bank accounts and immovable properties and distress sale of the immovable properties under this Act.]1