(1) If any person fails to pay the entertainment tax or the luxury tax within the prescribed period he shall, on conviction before a Magistrate, be liable to a fine not exceeding five hundred rupees and where the offence is a continuing one, with a further fine not exceeding five rupees for every day during which the offence continues.
(2) A person who is convicted for an offence under sub-section (1) shall, in addition to the fine, be liable to pay the tax which was payable by him under section 3 or section 4 of this Act, as the case may be.
7. Any sum due on account of entertainment tax or luxury tax shall be recoverable by the State Government as an arrear of land revenue under Ben. Act M the Bengal Public Demands Recovery Act, 1913. of 1913.
tax.
liability for luxury tax.
Manner of payment.
Penalty.
Recovery as an arrear of land revenue.
132 The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972.
XXI of 1972.]
(Sections 8-10.)