Section 63 in The U.P. Entertainments and Betting Tax Rules, 1981
63. Notification for recovery of tax.
- Where any sum due on account of tax under any provision of the Act has not been paid within the specified period by the person liable to make the payment, the District Magistrate shall, before issuing an order for recovery of the same as arrears of land revenue under Section 34 of the Act issue a Notification of demand calling upon such person to make the payment within a specified time.
