Section 14
The Tripura Amusement Tax Act, 1973State Act of Tripura · Act 7 of 1973
(1) Any sum due on account of the entertainments tax or the show tax 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.
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