Section 19 in The Orissa Entertainment Tax Act, 2006
19. Recovery of tax.
(1)Any sum due on account of tax interest and penalty under any provision of this Act shall, without prejudice to any other mode of recovery available to the Government under any other law for the time being in force, be recoverable as arrears of land revenue.(2)If the tax due has not been deposited within the specified time, a recovery certificate to the Collector for recovery of the same shall be issued in such manner as may be prescribed.
