Section 31(2) in The Karnataka Prohibition Of Beggary Act, 1975
(2)The cess levied under sub-section (1) shall be collected by the local authority concerned as if the cess were a tax payable under the relevant laws for the time being in force and the provisions of the said laws relating to the levy and collection of the said tax shall apply in respect of the levy and collection of such cess subject to such modifications as may be prescribed.
