Section 4(5) in The Goa Entertainment Tax Act, 1964
(5)Any tax assessed or any other amount, due under this Act from a proprietor or person, may, without prejudice to any other mode of collection, be recovered,-(a)as if it were an arrears of land revenue; or(b)by attachment and sale or by sale without attachment of any property of such proprietor or person by the Officer appointed under sub-section (2) of section 2A, in accordance with such rules as may be prescribed.
