State Act
8
Section 8. Manner of recovery of tax and fines under the Act.
The Kerala Local Authorities Entertainments Tax Act 1961
Act no. 20 of 19611961In forceKerala (State Act)
8. Manner of recovery of tax and fines under the Act.—(1) Any amount due on account of the entertainments tax may be recovered by the local authority in the same manner as any tax payable to the local authority. (2) Any fine imposed under this Act or rules or bye-laws made thereunder shall be recovered in the manner provided in the Code of Criminal Procedure,1898, for the recovery of fines and shall on recovery be paid to the local authority concerned to be applied for the general purposes of such authority.