State Act
14
Section 14. Recovery of penalty.
Tamil Nadu Local Authorities Entertainments Tax Act, 2017
Act no. 20 of 20172017In forceTamil Nadu (State Act)
14. Recovery of penalty. - Any penalty payable under this Act shall be deemed to be tax under this Act, for the purpose of collection and recovery and shall be without prejudice to the institution of any proceeding for an offence under this Act, or for the recovery of the entire amount remaining unpaid under this Act.