Section 10 in Tamil Nadu Entertainments Tax Act, 1939
10. [ [Manner of recovery of tax and priority of arrears of tax over other claims] [Substituted by the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958) which shall come into force on 1st April 1958.].
- (1) Any amount due on account of the tax under [section 4 [***] [Substituted by section 4(a) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1971 (Tamil Nadu Act 47 of 1971) and the original section 10 was renumbered as sub-section (1) of that section.] or section 4-E, [or section 4-F] [Inserted by section 6 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1998.] [or section 4-G] [Inserted by section 7 of the Tamil Nadu Entertainments Tax (Amendment) Act, 2001.], [or Section 4-1 or Section 4-J] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] as the case may be,] may, without prejudice to any other mode of collection, be recovered ]-(a)as if it were an arrear of land revenue, or(b)on application to any Magistrate, by such Magistrate as if it were a fine imposed by him.(2)[ Without prejudice to the provisions of sub-section (1), and notwithstanding anything contained in any other law for the time being in force, any tax assessed on, or any other amount due under this Act from, the proprietor shall, subject to the claims of the Government in respect of land revenue, have priority over all other claims against the property of the said proprietor.] [Added by section 4(b) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1971.]]
