Section 7 in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
7. Recovery as an arrear of land revenue. -
Any sum due on account of entertainment tax or luxury tax [or interest] [Words inserted by W.B. Act 8 of 1990.] shall be recoverable by the State Government as an arrear of land revenue under the Bengal Public Demands Recovery Act, 1913.
