Amendment status not verified — confirm the current text below against the official source.
Recovery of unpaid luxury tax—Any luxury tax or penalty recoverable under this Act and remaining unpaid may be recovered as an arrear of public revenue due on land 11 Service of notice—A notice under the prov1s10ns of this Act may be served by post or by delivering or tendering it to the person to whom it is addressed or to his agent or in such other manner as may be prescribed 12 Power to inspect and take copies of records and accounts.—-(1) The assessmg authority shall have access at all reasonable times to :1 hotel or place of busmess of any person liable to collect or pay the luxury tax under this Act (2) The assessing authority may, at any time, with or without notice to any perSOn referred to in sub-section (I), examine his working records and accounts and take copies of, or extracts from, any of the said records or accounts for pur- poses of testing the accuracy of any return or for informing itself as to the particulars regarding which information is required for the purposes of this Act or any rule made there- under, Au.-