Section 12 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
12. Manner of recovery of tax and priority of arrears of tax over other claims.
(1)Any amount due on account of the tax under section 3 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.
