State Act
18
Section 18. Recoveries
The Mizoram Entertainment Tax Act, 2013
Act no. 4 of 20132013Repealed 1 July 2017Mizoram (State Act)
This Act was repealed on 1 July 2017 by the Mizoram Goods and Services Tax Act, 2017 (Act No. 6 of 2017), s.174(1)(ii); it may still apply to matters that began before then.
18. Recoveries: – Any sum due on account of tax, interest, penalty under any provision of this Act shall, without prejudice to any other mode of recovery available to the Government under any other law for the time being in force, be recoverable as an arrear of land revenue.