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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.)