(1)In case of default in making payment of any luxury tax, penalty or interest due by the date specified in a notice of demand issued under sub-rule (4) of rule 18 or sub-rule (3) of rule 19, the Luxury Tax Officer shall apply to the Certificate Officer within whose jurisdiction the business or head office, as the case may be, of the stockist from whom the luxury tax, penalty or interest is due, is located for recovery of unpaid amount of luxury tax, penalty or interest, as the case may be, as an arrear of land revenue payable to the Collector.(2)If any amount of luxury tax, penalty or interest is modified in consequence of any assessment made or order passed on appeal, revision under Section 15, after the proceedings under sub-rule (1) have been commenced, a notice in Form XV shall be sent to the stockist and the Collector intimating the modified amount of tax, penalty or interest due, and the Collector shall upon receipt of such information, take steps for recovery of the amount so modified as if the proceedings were started for such modified amount.(3)If any amount of luxury tax, penalty or interest is modified in consequence of any assessment made or order passed on appeal, or revision under Section 15, in case other than those referred to in sub-rule (2) the Luxury Tax Officer shall serve a notice in Form XV intimating the stockist the modified amount of luxury tax, penalty or interest payable by him, and -(a)if any amount remains due for payment by the stockist, the Luxury Tax Officer shall fix a date by which payment shall be made and the receipted challan in proof of such payment shall be produced before him; or(b)if the stockist has paid in excess of the amount due from him, the Luxury Tax Officer, after adjustment in the manner referred to in rule 20 with arrear of tax, penalty or interest, if any,in respect of any other period, send a notice in Form XV intimating the stockist the details of such adjustment and the net amount of excess payment, and along with the notice a refund Adjustment Order allowing the refund for the amount paid in excess.(4)If the Commissioner, Additional Commissioner or Assistant Commissioner, as the case may be, is satisfied that the State Government is liable to pay interest under Sub-section (6) of Section 8 he shall determine such interest in accordance with the provisions of that sub-section and direct the appropriate Luxury Tax Officer to make payment of such interest to the stockist to whom the tax is refundable.
