Amendment status not verified — confirm the current text below against the official source.
lnscr1c:dby the ,\cl Ibid. scc\1/'ln \0. 1{(11-A).(/) If an owner fails lo pay tax du• front \um as r<quired under sectton l or sec\\OO 3-f, be shall in addition lo the amount or tax be l1able to pay simple interest on the arnounl of tax due from h,rn a, the ,ale or one and n. Wbert a pers0n negleClSor re[uSeS w pay an msu,Jmcnlof""' witlun one ,nonlh from lhe ""1)irat1onof penodll,.ed for sucb payment,lhe licensing officer ,nay fo,ward to ,he '{Comroiss•oner] a certuicale under his signarutespeci- fyin & the amount or the arrears due frorn the person, and the '{Cornm1ssion<r] on receipl of such certificate sball pmcecdto recover from sucb person lhe at1tount specifiedlhereut as iflt were an aaear of land revenue. . IO. MY tax or ,dd1oonal tax unposcdunder the provisionsof sc..:liou 8 or section 9 mnY be reco,er<d m lhe manner providedin section I I for lhe recovery of an arrear tax. l'tov1cledlhat before imposing such penaltya -onablc opp<>rtunity of being heard shall be gwen to ihe person concemecL (5) Whoever contr.1venesmiy of tbe provisionsof this Act, or any rules mad• !hereunder,and no penaltyis providedfor such contravention,shall on convicbon be purushable w1lh a fine, which may «tend to five hundredrupees and in lhe event of such person, having previously been convictedof an offence under ihis Act, or the rules made lherelll>der,wilh f,ne which may e,tend to one thousand rupees.