Section 18 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
18. Payment and recovery of tax including penalty and interest.
(1)The tax including penalty and interest shall be payable by a hotelier on the basis of assessment or other orders.(2)The tax already deposited by a hotelier shall be adjusted against the tax (including penalty and interest) determined as a result of the assessment or any other order passed under the Act and the balance of the amount shall be payable by such hotelier within fifteen days from the date of the service of the notice of demand:Provided that Luxury Tax officer, for reasons to be recorded in writing and after having obtained previous approval of the Deputy Commissioner in the case where the total outstanding demand payable does not exceed rupees fifty thousand, and of the Commissioner in the case where the total outstanding demand payable exceeds rupees fifty thousand, may permit the hotelier to pay such demand in instalments, with such conditions as may be specified, within a period not exceeding three years from the date of the service of the notice of demand:Provided further that in such cases the hotelier shall be required to pay interest on the amount paid from the date it first became due till the date of payment.(3)In default of payment of tax including penalty and interest under the sub - section (1) of sub - section (2), the amount payable shall be recoverable as arrears of land revenue:Provided that where a hotelier has preferred an appeal under the provisions of this Act, the Deputy Commissioner in the case where the amount of demand does not exceed rupees fifty thousand and the Commissioner in the case where the amount of the demand exceeds rupees fifty thousand, may stay the recovery of such demand or any part thereof, during the tendency of the appeal if the hotelier furnishes sufficient security to his satisfaction in such form and in such manner as may be prescribed:Provided further that where recovery of tax or any part thereof is stayed under the preceding proviso, the amount of such demand shall be recoverable with interest at the prescribed rate on the amount ultimately found due, and such interest shall be payable on such amount from the date it first became due.(4)Without prejudice to the provisions of sub-section (3), the Luxury Tax officer may recover the demand payable in the prescribed manner by attachment and sale of movable or immovable property of the defaulting hotelier.
