Section 201 in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
201. Commissioner may appeal before the tribunal.
172. Recovery of entertainment tax.-(1) Where the person has failed to filereturns under section and the requisite entertainment tax has been unpaid, the ChiefCommissioner shall, make a demand for the payment of entertainment tax due whichshall be paid within fifteen days from the date of receipt of the order.(2)Any person against whom a demand for payment of taxes has beenissued may challenge such demand before the tribunal in accordance with suchrules as may be prescribed.(3)If the person fails to pay tax within the time period provided for undersub section (1) and sub section (2), the tribunal may order the recovery of the tax
