Section 9 in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
9. Recovery of tax and penalty in arrears. -
All arrears of tax and penalty due from the holder of a [television set a video cassette recorder set or a video cassette player set,] [Words substituted by W.B. Act 15 of 1983.] [or from the person liable to pay tax under sub-section (4a) of section 4A] [Words, figures and letters inserted by W.B. Act 16 of 1994.] [or from the person liable to pay tax under sub-section (1) of section 4BB] [Words, figures, letters and brackets inserted by W.B. Act 3 of 2000.] shall, after giving such holder [or such person, as the case may,] [Words inserted by W.B. Act 16 of 1994.] one months notice, be recoverable as arrears of land revenue under the Bengal Public Demands Recovery Act, 1913.
