Section 8(2) in Karnataka Tax on Luxuries Act, 1979
(2)[ Any tax or penalty which remains unpaid on the date specified in the notice of payment [x x x] [Sub-section (2) Clause (a) and (b) Substituted by Act 10 of 1986 w.e.f. 31.3.1986] shall be recoverable,-(a)as if it were an arrear of land revenue ; or(aa)[ by attachment and sale or by sale without attachment of any property of such proprietor or stockist or any other person by the Luxury Tax Officer or any prescribed officer in accordance with such rules as may be prescribed;] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997](b)on application to any magistrate by such magistrate, as it it were a fine imposed by him.]
