Section 8(2) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(2)Any [tax, penalty or interest] [These words were substituted for the words 'tax and penalty, by Gujarat 8 of 1989, section 3(2) (w.r.e.f. 22-12-1988).] which remains unpaid as per the date specified in the notice of payment, or after the extended date of payment, and any instalment not duly paid, shall be recoverable as an arrear of land revenue.
