Section 10 in The Assam Amusements and Betting Tax Act, 1939
10. Recoveries.
(1)Any sum due and account of the entertainments tax or tax due under Section 3-A and Clause (c) of sub-section (1) of Section 3 shall be recoverable by the State Government as an arrear of land revenue.(2)Any fine imposed under this Chapter shall be recovered in the manner provided in the Code of Criminal Procedure, 1898, for the recovery of fines.
