Amendment status not verified — confirm the current text below against the official source.
Any tax or tddllJonal tax imposed under the provisions ofSectiOlI 8 or section 9 may be recovered In the manner provided in section II for the recovery of an arrear tax. II. When a pelSOn neglects or refuses to pay an instalment of tax within one month from the e:'l::plrahOn of period fixed for such payment, the licensing officer may forward to the '[Commissioner] a certificate under his signature speci- fying the amount of the arrears due from the person, and the '[ComnussionerJ 00 receipt ofsuch certificate shall proceed to recover from such person the amount specified therein as ifit were an arrear ofland revenue. 2[(IJ_A). (I) If an owner fails to pay tax due from him as required under section 3 or section 3·F, he shall in addition to the amount of tax be liable to pay simple interest on the amount of tax due from him at the ratc of one and I SubSllluled fur lhc word "'CollcctOf" by PUlljab Act 22 or 1993. sCC:lion 9.