Section 10A(6) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(6)Any amount which a court or person other than any officer of the Government is required to pay the assessing authority or for which itor he is liable to the assessing authority under this section shall, if it remains unpaid, be a charge on the properties of such court or person as the case may be, and may be recovered as if it were an arrear of public revenue due on land.Explanation. - For the purpose of this section, the amount due to a importer or money held for or on account of an importer by any court, officer or other person shall be computed after taking Into account such claims if any, as may have fallen due for payment by such court, officer or other person, as the case may be and as may be, lawfully subsisting.] [Inserted by Act 42 of 2005 w.e.f. 1-4-2005.]
