Section 8: Manner of recovery of tax and fines under the Act

The Kerala Local Authorities Entertainments Tax Act 1961State Act of Kerala · Act 20 of 1961

(1) Any amount due on account of the entertainments tax may be recovered by the local authority in the same manner as any tax payable to the local authority.

(2) Any fine imposed under this Act or rules or bye-laws made thereunder shall be recovered in the manner provided in the Code of Criminal Procedure,1898, for the recovery of fines and shall on recovery be paid to the local authority concerned to be applied for the general purposes of such authority.

1 Sub- section (2) omitted by Act 16 of 2000 (w.e.f 12-05-2000).

2 Sub- section (3) omitted by Act 4 of 1989 (w.e.f 11-11-1988).

3 Inserted by Act 4 of 1989 (w.e.f 11-11-1988).

Where this provision sits

Act	The Kerala Local Authorities Entertainments Tax Act 1961
Section	8
Marginal note	Manner of recovery of tax and fines under the Act
Jurisdiction	State of Kerala
Status	In force as published by the source

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