Section 20 in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
20. Mode of recovery.
(1)Where any tax or other dues payable under this Act is not paid on or before the due date the person shall be deemed to be in default.(2)Where a person is in default, the assessing authority may, in his discretion, direct that in addition to the amount due a sum not exceeding the amount of the tax in arrears shall be recovered from the defaulter by way of penalty :Provided that before directing the recovery of any such penalty the assessee shall be given a reasonable opportunity of being heard.(3)Where a person is in default, the assessing authority shall, unless action has been taken under S. 12 order that the amount due shall be recoverable as an arrear of land revenue and shall proceed to realise the amount due as such.
