(1) Where tax levied and collected under this Act in respect of the snortentry of any specified goods into the Calcutta Metropolitan Area has been levied tax.
short-levied through inadvertence, error or misconstruction on the part of the prescribed authority or through mis-statement of the dealer as to the quantity or description or value of such goods or for any other reason, or, when any such tax, after having been levied and collected, has been erroneously refunded, the dealer on whom the tax was so short-levied or the person to whom such refund was erroneously made, shall pay the deficiency or repay the amount erroneously refunded to him, as the case may be, within three months from the date on which demand is made for the payment of the amount so short-levied or the amount erroneously refunded.
(2) Where any goods or any part thereof referred to in sub-section (1) have not been transported or removed from the notified place, the prescribed anuthority may, by order, prohibit the transportation or removal, as the case may be, of such goods until the deficiency in the tax has been paid in full or the amount which had been erroneously refunded is repaid in full.
18. Any amount of tax or penalty levied or imposed, as the case may be, under this Act, which remains unpaid after a demand, shall be recovered as an arrear of land revenue.
Unpaid tax to be recovered as an arrear of land revenue.