Section 8 in Kerala Local Authorities Entertainments Tax Act, 1961
8. Manner of recovery of tax and fines under the Act.
(1)Any amount due on account of the entertainments tax may be recovered by the local authority in the same manner as any tax payable to the local authority.(2)Any fine imposed under this Act or rules or bye-laws made thereunder shall be recovered in the manner provided in the Code of Criminal Procedure 1898, for the recovery of fines and shall on recovery be paid to the local authority concerned to be applied for the general purposes of such authority.
