Section 16 in Himachal Pradesh General Sales Tax Act, 1968
16. Tax and penalty recoverable as arrears of land revenue.
- The amount of any tax and penalty imposed [or interest payable] [Inserted vide Act No. 12 of 1979 (Sec. 7) w.e.f. 1.4.1979.] under this Act, which remains unpaid after the date, shall be recoverable as arrears of land revenue.
